Volume contents
- 1 - 1788-1789 , Argyll
- 2 - 1788-1789 , Parish Index
- 5 - 1788-1789 , Ayr
- 25 - 1788-1789 , Parish Index
- 29 - 1788-1789 , Banff
- 31 - 1788-1789 , Berwick
- 40 - 1788-1789 , Parish Index
- 43 - 1788-1789 , Clackmanan
- 45 - 1788-1789 , Parish Index
- 49 - 1788-1789 , East Kilpatrick
- 52 - 1788-1789 , Bonhill
- 53 - 1788-1789 , Cardross
- 54 - 1788-1789 , West Kilpatrick
- 55 - 1788-1789 , Cumbernauld Parish
- 55 - 1788-1789 , Kirkintilloch
- 59 - 1788-1789 , Dumfries
- 73 - 1788-1789 , Parish Index
- 75 - 1788-1789 , East Lothian
- 83 - 1788-1789 , Parish Index
- 85 - 1788-1789 , Fife
- 97 - 1788-1789 , Forfar
- 99 - 1788-1789 , Parish Index
- 101 - 1788-1789 , Kingkardine
- 105 - 1788-1789 , Kinross
- 106 - 1788-1789 , Parish Index
- 109 - 1788-1789 , Kirkcudbright
- 111 - 1788-1789 , Lanakshire
- 151 - 1788-1789 , Midlothian
- 192 - 1788-1789 , Parish Index
- 195 - 1788-1789 , Elgin
- 198 - 1788-1789 , Peebles
- 203 - 1788-1789 , Perth
- 207 - 1788-1789 , Renfrew
- 233 - 1788-1789 , Parish Index
- 235 - 1788-1789 , Roxburgh
- 239 - 1788-1789 , Selkirk
- 241 - 1788-1789 , Stirling
- 255 - 1788-1789 , Linlithgow
- 260 - 1788-1789 , Parish Index
- 265 - 1788-1789 , Wigtown
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| The Parishes Collected | |||||
| Innerwick | 4 | 4 | £0.8.0 | ||
| Dunbar | 4 | 4 | £0.8.0 | ||
| Spott | 1 | 1 | £0.2.0 | ||
| Stenton | 1 | 1 | £0.2.0 | ||
| Whitekirk | 2 | 2 | £0.4.0 | ||
| North Berwick | 3 | 3 | £0.6.0 | ||
| Dirleton | 12 | 12 | £1.4.0 | ||
| Aberlady | 12 | 12 | £1.4.0 | ||
| Athelstaneford | 8 | 8 | £0.16.0 | ||
| Preston | 15 | 15 | £1.10.0 | ||
| Whittinghame | 7 | 7 | £0.14.0 | ||
| Garvald | 6 | 6 | £0.12.0 | ||
| Giffordhall | 10 | 10 | £1.0.0 | ||
| Haddington | 12 | 12 | £1.4.0 | ||
| Gladesmuir | 27 | 27 | £2.14.0 | ||
| Salton | 5 | 5 | £0.10.0 | ||
| Humbie | 3 | 3 | £0.6.0 | ||
| Pencaitland | 9 | 9 | £0.18.0 | ||
| Ormiston | 7 | 7 | £0.14.0 | ||
| Tranent | 55 | 55 | £5.10.0 | ||
| Prestonpans | 33 | 33 | £3.6.0 | ||
| Oldhamstocks | 1 | 1 | £0.2.0 | ||
| 237 | 237 | £23.14.0 |
Transcribe other information
[page] 83
Proof 237 Carts at 2/, [£0.2.0] each is £23.14.0
I William Johnstone Surveyor aforesaid do hereby Certify that upon carefull examination I find the
foregoing Duties amount to Twenty three pounds fourteen shill. [shillings] ster. [sterling] and that upon the 29 Octr [October] 1788
I delivered to William Wilkie depute Collector of these duties an exact duplicate of this account duely
examined & Compared & which contained my Oath that the foregoing Inhabitants were duely served
with requisitions And that they were charged in conformity to their several returns according to my
knowledge & belief that they were liable in said duties,
[signed] William Johnstone Surveyor,
Scottish Exchequer (Tax Records), Cart tax - Volume 6 - Counties (see 'More info' for county details), E326/7/6
This volume contains information on the cart tax collected from the counties of Ayrshire, Argyll, Banffshire, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1788-1789.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).