, Cart tax - Volume 10 - Counties (see 'More info' for county details), E326/7/10&destination=/virtual-volumes/volume-images/volume_data-E326-7-10/REX01666?image_number=2){kind=link}
Volume contents
- 1 - 1790-1791 , Aberdeen
- 5 - 1790-1791 , Parish Index
- 9 - 1790-1791 , Argyll
- 11 - 1790-1791 , Ayr
- 29 - 1790-1791 , Parish index
- 31 - 1790-1791 , Banff
- 33 - 1790-1791 , Berwick
- 39 - 1790-1791 , Parish Index
- 41 - 1790-1791 , Clackmanan
- 47 - 1790-1791 , Dumbarton
- 53 - 1790-1791 , Dumfries
- 62 - 1790-1791 , Parish Index
- 65 - 1790-1791 , East Lothian
- 73 - 1790-1791 , Fife
- 85 - 1790-1791 , Forfar
- 88 - 1790-1791 , Parish Index
- 91 - 1790-1791 , Kincardine
- 93 - 1790-1791 , Parish Index
- 95 - 1790-1791 , Kinross
- 99 - 1790-1791 , Kirkcudbright
- 103 - 1790-1791 , Lanark
- 159 - 1790-1791 , Midlothian
- 203 - 1790-1791 , Moray
- 207 - 1790-1791 , Peebles
- 209 - 1790-1791 , Perth
- 213 - 1790-1791 , Renfrew
- 229 - 1790-1791 , Selkirk
- 231 - 1790-1791 , Stirling
- 243 - 1790-1791 , Parish Index
- 247 - 1790-1791 , West Lothian
- 256 - 1790-1791 , Parish Index
- 259 - 1790-1791 , Wigtown
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| Old Machar Brot. [Brought] Over | 41 | 41 | £4.4.0 | ||
| Robert Aiken Hillton | 1 | 1 | £0.2.0 | ||
| Alexander Cruckshank bagbrae | 1 | 1 | £0.2.0 | ||
| William Thom Peterston | 2 | 2 | £0.4.0 | ||
| Alexander Irvine Woodside | 2 | 2 | £0.4.0 | ||
| Alexander Anderson Spittle | 1 | 1 | £0.2.0 | ||
| John Croket Gilcomston | 1 | 1 | £0.2.0 | ||
| William Keith Gilcomston | 1 | 1 | £0.2.0 | ||
| Alexander Brown Polmoor | 1 | 1 | £0.2.0 | ||
| Total Old Machar | 51 | 51 | £5.2.0 | ||
| Newhills Parish | |||||
| 11 Jun 1790 | Mr Smith Paper Mills | 1 | 1 | £0.2.0 | |
| David Nicol Northfield | 1 | 1 | £0.2.0 | ||
| George Laing Northfirld | 1 | 1 | £0.2.0 | ||
| James Prott Muggymoss | 2 | 2 | £0.4.0 | ||
| Peter Reid Greenburn | 1 | 1 | £0.2.0 | ||
| John Forsyth Mill of Sclattie | 1 | 1 | £0.2.0 | ||
| Alexander Main Northfield | 1 | 1 | £0.2.0 | ||
| John Booth Northfield | 1 | 1 | £0.2.0 | ||
| James Reid Northfield | 1 | 1 | £0.2.0 | ||
| Total Newhills | 10 | 10 | £1.0.0 | ||
| Peter Cuter Parish | |||||
| Richard Smith Paper Mills | 1 | 1 | £0.2.0 | ||
| Parishes Collected | |||||
| 1 | Ellon Parish | 2 | 2 | £0.4.0 | |
| 2 | Tarvas Parish | 1 | 1 | £0.2.0 | |
| 3 | Cluny Parish | 1 | 1 | £0.2.0 | |
| 4 | Monymusk Parish | 1 | 1 | £0.2.0 | |
| 5 | Meldrum Parish | 4 | 4 | £0.8.0 | |
| 6 | Cruden Parish | 2 | 2 | £0.4.0 | |
| 7 | Peterhead Parish | 2 | 2 | £0.4.0 | |
| 8 | Longside Parish | 1 | 1 | £0.2.0 | |
| 9 | Loanmay Parish | 4 | 4 | £0.8.0 | |
| Parishe Collected & Carried Over | 18 | 18 | £1.16.0 |
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Transcriber's notes
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Scottish Exchequer (Tax Records), Cart tax - Volume 10 - Counties (see 'More info' for county details), E326/7/10
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 1790-1791.
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).