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 |
|---|---|---|---|---|---|
| 1789 | Kirkoswald Brot. [Brought] Over | 8 | 8 | £0.16.0 | |
| 28 Aug 1789 | John McTaggart in Broadstone | 2 | 2 | £0.4.0 | |
| John Limond in Balvaird | 2 | 2 | £0.4.0 | ||
| John Davidson Shoemaker Kirkoswald | 1 | 1 | £0.2.0 | ||
| Total | 13 | 13 | £1.6.0 | ||
| Girvan | |||||
| 28 & 29 Aug 1789 | David Ross Carter in Girvan | 1 | 1 | £0.2.0 | |
| John Drennan Carter in Girvan | 1 | 1 | £0.2.0 | ||
| Robert Philip Carter in Girvan | 1 | 1 | £0.2.0 | ||
| James Houston in Girvan | 1 | 1 | £0.2.0 | ||
| Total | 4 | 4 | £0.8.0 | ||
| Kirkmichael | |||||
| 3/4 Sep 1789 | John Farquhar in [Ballacriech] | 1 | 1 | £0.2.0 | |
| Robert Bone in Burnton | 2 | 2 | £0.4.0 | ||
| David Arthur in Dyroch | 1 | 1 | £0.2.0 | ||
| William Arthur in Cairnhill | 1 | 1 | £0.2.0 | ||
| Alexander Gowdie in Parkfairn | 1 | 1 | £0.2.0 | ||
| William McIlmun in Drumfairn | 1 | 1 | £0.2.0 | ||
| Thomas MacNab in Cloynteas Glencloigh | 1 | 1 | £0.2.0 | ||
| William Aird in Rone | 1 | 1 | £0.2.0 | ||
| James Dunbar in Thrieve | 2 | 2 | £0.4.0 | ||
| Total | 11 | 11 | £1.2.0 |
Transcribe other information
[Page] 8
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).