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 |
|---|---|---|---|---|---|
| Ellon Parish | |||||
| 19 Jul 1790 | James Smith Vintner | 1 | 1 | £0.2.0 | |
| James Robieson Carries | 1 | 1 | £0.2.0 | ||
| Total Ellon | 2 | 2 | £0.4.0 | ||
| Tarvas Parish | |||||
| 26 Jul 1790 | Andrew Mill Carrier | 1 | 1 | £0.2.0 | |
| Monymusk Parish | |||||
| 18 Jul 1790 | James Reid Carrier | 1 | 1 | £0.2.0 | |
| 26 Jul 1790 | Meldrum Parish | ||||
| William Leslie Carrier | 1 | 1 | £0.2.0 | ||
| John Chesser Carrier | 1 | 1 | £0.2.0 | ||
| John Cooper Carrier | 1 | 1 | £0.2.0 | ||
| Misses Annand & Simpson | 1 | 1 | £0.2.0 | ||
| Total Meldrum | 4 | 4 | £0.8.0 | ||
| 20 Jul 1790 | Cruden Parish | ||||
| John James Carrier | 1 | 1 | £0.2.0 | ||
| Arthur Morison Carrier | 1 | 1 | £0.2.0 | ||
| Total Cruden | 2 | 2 | £0.4.0 | ||
| 21 Jul 1790 | Peterhead Parish | ||||
| William Mill Carrier | 1 | 1 | £0.2.0 | ||
| Alexander Mar Carrier | 1 | 1 | £0.2.0 | ||
| Total Peterhead | 2 | 2 | £0.4.0 | ||
| Longside Parish | |||||
| Mr Robert Kilgour Kenmunday | 1 | 1 | £0.2.0 | ||
| Loanmay Parish | |||||
| Alexander Willox Carrier | 2 | 2 | £0.4.0 | ||
| Abernethie Willox Carrier | 2 | 2 | £0.4.0 | ||
| Total Loanmay | 4 | 4 | £0.8.0 | ||
| Rathen Parish | |||||
| James Watt Carrier | 1 | 1 | £0.2.0 | ||
| Frasersburgh Parish | |||||
| William Morison Carrier | 2 | 2 | £0.4.0 |
Transcribe other information
3
Page 1
A Survey of rates & Duties within the County of Aberdeen from the 5th Aprile
1790 to the 5th Aprile 1791 by Neil McInnes Surveyor
Transcriber's notes
First 4 Pages are in wrong sequence this is actually Page 1
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).