Volume contents
- 1 - 1789-1790 , Aberdeen
- 5 - 1789-1790 , Argyll
- 7 - 1789-1790 , Ayr
- 27 - 1789-1790 , Parish Index
- 31 - 1789-1790 , Banff
- 33 - 1789-1790 , Berwick
- 43 - 1789-1790 , Clackmanan
- 49 - 1789-1790 , Dumbarton
- 55 - 1789-1790 , Dumfries
- 65 - 1789-1790 , Parish Index
- 69 - 1789-1790 , East Lothian
- 79 - 1789-1790 , Fife
- 91 - 1789-1790 , Forfar
- 95 - 1789-1790 , Kincardine
- 97 - 1789-1790 , Parish Index
- 99 - 1789-1790 , Kinross
- 103 - 1789-1790 , Kirkcudbright
- 104 - 1789-1790 , Parish Index
- 107 - 1789-1790 , Lanark
- 155 - 1789-1790 , Midlothian
- 195 - 1789-1790 , Morray
- 197 - 1789-1790 , Peebles
- 201 - 1789-1790 , Perth
- 207 - 1789-1790 , Renfrew
- 221 - 1789-1790 , Roxburgh
- 225 - 1789-1790 , Selkirk
- 227 - 1789-1790 , Stirling
- 241 - 1789-1790 , West Lothian
- 251 - 1789-1790 , Wigtown
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| West Kirk Parish | |||||
| 30 Jul 1789 | Mr Semple Brewer | 1 | £0.2.0 | ||
| James Murray Roseburn | 3 | £0.6.0 | |||
| Mr Semple Gorgie | 7 | £0.14.0 | |||
| David Reid Gardr. [Gardener] | 1 | £0.2.0 | |||
| Lord Henderland | 1 | £0.2.0 | |||
| John Lindsay Farmer | 1 | £0.2.0 | |||
| William Lyon Farmer | 8 | £0.16.0 | |||
| John Leggett | 1 | £0.2.0 | |||
| Earl of Glencairn | 1 | £0.2.0 | |||
| Lady Dowr [Dowager] Colvill | 1 | £0.2.0 | |||
| Mr Sawers Farmer | 2 | £0.4.0 | |||
| James Black Farmer | 1 | £0.2.0 | |||
| Robert Hamilton Brewer | 1 | £0.2.0 | |||
| Alexander Stevens Brewer | 1 | £0.2.0 | |||
| Richard Elliott Gardr. [Gardener] | 1 | £0.2.0 | |||
| Michael Millar Gardener | 1 | £0.2.0 | |||
| Alexander Peacock Mason | 3 | £0.6.0 | |||
| Thomas Millar Farmer | 2 | £0.4.0 | |||
| Mr Smith Stockbridge | 2 | £0.4.0 | |||
| Mr Eyre Cannon Mills | 3 | £0.6.0 | |||
| James Williamson Gard. [Gardener] | 1 | £0.2.0 | |||
| Dumbar Pringle Farmer | 2 | £0.4.0 | |||
| 45 | 45 | £4.10.0 |
Transcribe other information
[Page] 157
Scottish Exchequer (Tax Records), Cart tax - Volume 8 - Counties (see 'More info' for county details), E326/7/8
This volume contains information on the cart tax collected from the counties of Aberdeenshire, 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 1789-1790.
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).