Carriage & Cart Tax Rolls 1785-1798

Covering the whole of Scotland

The following list combines the Carriage and Cart Tax Rolls between 1785 and 1798, when the owners of 2 or 4-wheeled carriages in Scotland paid tax. In the carriage and cart tax rolls you will find the name of owners and the types they owned, as well as the tax paid. The list includes those Napiers and Speirs, two families married into the Millikens of Milliken in Renfrewshire. These records are extracted from the Exchequer Rolls at the National Record Office in Edinburgh.


AYRSHIRE

Parish of Stair

January 13, 1786
Thomas Milliken in Stepends, one 2 wheel cart, paid 1 shillings.


DUMFRIESSHIRE

Parish of Dumfries

December 29, 1785
Robert Milligan in High Craig, four 2 wheeled carts, paid 4 shillings.
Robert Milligan in Place of Craig, two 2 wheeled carts, paid 2 shillings.

August 22, 1788
Robert Milligan in old place of Craigs, one 2 wheeled carts, paid 2 shillings.

September 26, 1789
Robert Milligan, Old place of Craigs, two one 2 wheeled carts, paid 4 shillings.

October --, 1790
Robert Miligan, Old Craigs, two one 2 wheeled carts, paid 4 shillings.

Parish of Morton

January 1, 1786
John Milligan in Laught, one 2 wheel cart, paid 1 shillings.

September 26, 1787
Jhn Milican in Laught, one 2 wheel cart, paid 2 shillings.

September 27, 1788
John Miligan, Laught, one 2 wheel cart, paid 2 shillings.

October 9, 1789
John Milligan, Laught, one 2 wheel cart, paid 2 shillings.

Parish of Penpont

July 15, 1790
James Miligan, Auchincastle, one 2 wheel cart, paid 2 shillings.

Parish of Tynron

July 19, 1790
John Miligan, Markony, one 2 wheel cart, paid 2 shillings.

1791
John Milligan, Mackmoney, one 2 wheel cart, paid 2 shillings.


KIRKCUDBRIGHTSHIRE

Parish of Troqueer

August 11, 1786
Thomas [David] Milligan of Dalcarth, one carriage with 4 wheels, paid �7.

September 8, 1787
David Milligan Esqr, Dalskairth, one carriage with 4 wheels, paid tax �7.

July 5, 1788
David Milligan Esqr, Dalskairth, one carriage with 4 wheels, paid tax �7.

September 8, 1787
David Milligan Esqr, Dalskairth, one carriage with 4 wheels, paid tax �7.

September 8, 1798
David Milligan, Dalskerth, paid �8 duty for one private carriage.

April 5, 1791
David Milligan, Dalskerth, paid �8 duty for one private carriage.

August 19, 1793
David Milligan, Dalskerth, paid �8 duty for one private carriage.

September 7, 1797
David Milligan, Dalskerth, paid �8 duty for one private carriage.

Parish of Kirkcudbrightshire

August 23, 1786
Robert Milligan, carter in Kirkcudbright, one 2 wheel cart, paid 2 shillings.

1787
Robert Milligan, burgh of Kirkcudbright, one 2 wheel cart, paid 2 shillings.

1788
Samuel Milligan in Silvercraigs, one 2 wheel cart, paid 2 shillings.

1788 Robert Milligan, burgh of Kirkcudbright, one 2 wheel cart, paid 2 shillings.

November 1, 1789
Robert Milligan, burgh of Kirkcudbright, one 2 wheel cart, paid 2 shillings.
Samuel Milligan, burgh of Kirkcudbright, one 2 wheel cart, paid 2 shillings.

1790
Robert Milligan, burgh of Kirkcudbright, one 2 wheel cart, paid 2 shillings.
Samuel Milligan, burgh of Kirkcudbright, one 2 wheel cart, paid 2 shillings.

1791 Robert Milligan, burgh of Kirkcudbright, one 2 wheel cart, paid 2 shillings.

Statistic account 1792 to 1797 Cart duty only statistical.


WIGTOWNSHIRE

Parish of Penninghame

November 16, 1789
James Milligan, Newtownstewart, two one 2 wheeled carts, paid 4 shillings.

1790
James Milligan, Newtownstewart, two one 2 wheeled carts, paid 4 shillings.

1791
James Milligan, Newtownstewart, two one 2 wheeled carts, paid 4 shillings.


RENFREWSHIRE

Parish of Kilbarchan

1785
Mrs. Millikin of Milliken, one carriage with 4 wheels, paid �5. 50s.

1786
Mrs. Millican, one carriage with 4 wheels, paid �7.

1787
Mrs Miliken of Milliken, one carriage with 4 wheels, paid �7.

August 20, 1788
Alexander Napier, Blackstone, one carriage with 4 wheels, paid �7.

August 26, 1788
Mrs. Milliken, Milliken, one carriage with 4 wheels, paid �7.
Alexander Speirs, two one 2 wheeled carts, paid 4 shillings.

September 9, 1789
Mrs. Milliken of Milliken, paid 15 shilling duty for one carriage.

September 30, 1789
Mrs. Millikin of Milliken, one carriage with 4 wheels, paid �7.

October 4, 1790
Mrs. Milliken of Milliken, paid �8 duty for one private carriage.

September 12, 1792
William Augustus Kellet, Esqr, paid �8 duty for one private carriage.

Note: Alexander Napier not recorded.

July 11, 1794
William Augustus Kellet, Esqr, paid �8 duty for one private carriage.
Alexander Napier, Esqr, paid �8 duty for one private carriage.

July 4, 1797
William Augustus Kellet Esqr, paid 10 shillings duty for one 2 wheels cart.

July 5, 1797
William A. Kellet Esqr, paid �8 duty for one private carriage.
Alexander Napier Esqr, paid �8 duty for one private carriage.

Parish of Neilson

October 18, 1787
William Milligan, Fernizie Self & Co, one 2 wheel cart, paid 2 shillings.

August 15, 1788
William Milliken, Fernizie, one 2 wheel cart, paid 2 shillings.

September 29, 1789
William Milliken, Farinzie, one 2 wheel cart, paid 2 shillings.

June 3, 1791
William Milliken, one 2 wheel cart, paid 2 shillings.



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