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 |
|---|---|---|---|---|---|
| Gretna | |||||
| 22 Aug 1789 | William Forsyth Hagford | 2 | £0.4.0 | ||
| Kirkpatrick | |||||
| 24 Aug 1789 | John Neilson | 2 | £0.4.0 | ||
| Dornock | |||||
| 28 Aug 1789 | Robert Ewart | 2 | £0.4.0 | ||
| Hoddam | |||||
| 27 Aug 1789 | George Rae Ecclesfechan | 1 | £0.2.0 | ||
| James Bell Ecclesfechan | 2 | £0.4.0 | |||
| 3 | £0.6.0 | ||||
| Annan | |||||
| 28 Aug 1789 | Christopher Tennant | 4 | £0.8.0 | ||
| Cumbertrees | |||||
| 1 Sep 1789 | John Little New abbey | 1 | £0.2.0 | ||
| Ruthwald | |||||
| 2 Sep 1789 | Mr Henderson Camlongan | 1 | £0.2.0 | ||
| Drysdale | |||||
| 5 Sep 1789 | John McKintosh Lockerbie | 2 | £0.4.0 | ||
| Alexander Beck Lockerbie | 2 | £0.4.0 | |||
| George Steel Lockerbie | 1 | £0.2.0 | |||
| William Bell Lockerbie | 2 | £0.4.0 | |||
| William Mundal baker Lockerbie | 1 | £0.2.0 | |||
| Adam Johnstone Lockerbie | 1 | £0.2.0 | |||
| Mathew Short Lockerbie | 1 | £0.2.0 | |||
| John Johnstone Lockerbie | 1 | £0.2.0 | |||
| Andrew Moffat Lockerbie | 1 | £0.2.0 | |||
| Samuel French Lockerbie | 1 | £0.2.0 | |||
| Christopher Craken lockerbie | 1 | £0.2.0 | |||
| Gideon Grieve Lockerbie | 1 | £0.2.0 | |||
| George Carruthers | 1 | £0.2.0 | |||
| David Glendinning Lockerbie | 1 | £0.2.0 | |||
| Carry over | 17 | £1.14.0 |
Transcribe other information
[Page] 56
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).