, Cart tax - Volume 1 - Counties (see 'More info' for county details), E326/7/1&destination=/virtual-volumes/volume-images/volume_data-E326-7-1/REX01666?image_number=163){kind=link}
Volume contents
- 1 - 1785-1786 , Aberdeen
- 3 - 1785-1786 , Parish Collected
- 5 - 1785-1786 , Argyll
- 7 - 1785-1786 , Ayr
- 24 - 1785-1786 , Parish Index
- 27 - 1785-1786 , Berwickshire
- 35 - 1785-1786 , Parish Index
- 39 - 1785-1786 , Clackmannan
- 41 - 1785-1786 , Parish Index
- 43 - 1785-1786 , Dumbarton
- 45 - 1785-1786 , Parish Index
- 47 - 1785-1786 , Dumfries
- 54 - 1785-1786 , Parish Index
- 57 - 1785-1786 , East Lothian
- 57 - 1785-1786 , Haddington
- 65 - 1785-1786 , Parish Index
- 69 - 1785-1786 , Fife
- 81 - 1785-1786 , Forfar
- 83 - 1785-1786 , Parish Index
- 85 - 1785-1786 , Kincardine
- 87 - 1785-1786 , Parish Index
- 89 - 1785-1786 , Kinross
- 93 - 1785-1786 , Kirkbright
- 97 - 1785-1786 , Lanarkshire
- 136 - 1785-1786 , Parish Index
- 139 - 1785-1786 , Edinburgh
- 154 - 1785-1786 , Parish Index
- 163 - 1785-1786 , Moray
- 165 - 1785-1786 , Peebles
- 169 - 1785-1786 , Perthshire
- 170 - 1785-1786 , Parish Index
- 173 - 1785-1786 , Renfrewshire
- 182 - 1785-1786 , Parish Index
- 187 - 1785-1786 , Roxburgh
- 190 - 1785-1786 , Parish Index
- 193 - 1785-1786 , Selkirk
- 194 - 1785-1786 , Parish Index
- 197 - 1785-1786 , Stirling
- 210 - 1785-1786 , Parish Index
- 213 - 1785-1786 , West Lothian
- 221 - 1785-1786 , Wigtownshire
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| 4 Jan 1786 | John Simpson Findhorn | 1 | 1 | £0.1.0 | |
| Charles Mathew Findhorn | 2 | 2 | £0.2.0 | ||
| 3 | 3 | £0.3.0 | |||
| 1786 | Kingloss Parish |
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163
MORAY
Survey of the CART TAX. arisen within the Shire of Elgin
from the 10th. day of Octr. [October] 1785, to the 5th. day of April 1786 By Archibald Duff Surveyor
3 Carts at 2/- each &and for half a year
I Archibald Duff Surveyor aforesaid do hereby
Certify that upon a carefule examination of the foregoing
several rates and duties I find they in whole
to three shillings str. [sterling] And that upon Eighteenth
Day of March Curt [Current] I delivered to Provost John Duff
Collr. [Collector] of the said Duties for the County of Elgin aforesaid
an Exact Duplicate of the above Accot [Account] duly examined
and Compaired with the foregoing which contained my
oath that notices were left with the whole foregoing
Inhabitants or at their dwelling houses of the dates
Annexed to their respective names in order that they might
make a report of the number of Carts Wains or Waggons
employed by them for the period therein mentioned which
they did in Substance as above
Archibald Duff Surveyor
Scottish Exchequer (Tax Records), Cart tax - Volume 1 - Counties (see 'More info' for county details), E326/7/1
This volume contains information on the cart tax collected from Aberdeenshire, Ayrshire, Argyll, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire, Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian and Wigtownshire in 1785-1786.
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).