, 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=31){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 |
|---|---|---|---|---|---|
| .. Aug 1790 | County of Banff | ||||
| Peter Imloch Carrier Portsoy | 2 | 2 | £0.4.0 | ||
| John Laing Carrier Portsoy | 2 | 2 | £0.4.0 | ||
| James Findlay Carrier Portsoy | 1 | 1 | £0.2.0 | ||
| George Simpson Carrier Portsoy | 1 | 1 | £0.2.0 | ||
| Alexander Ross Carrier Portsoy | 1 | 1 | £0.2.0 | ||
| George Grant Carrier Portsoy | 1 | 1 | £0.2.0 | ||
| William Mitchel Carrier Portsoy | 1 | 1 | £0.2.0 | ||
| Walter Lawrance Carrier Portsoy | 1 | 1 | £0.2.0 | ||
| John Raeburn Carrier Portsoy | 1 | 1 | £0.2.0 | ||
| James Nicol Carrier Portsoy | 1 | 1 | £0.2.0 | ||
| John Smith Carrier Portsoy | 1 | 1 | £0.2.0 | ||
| George Young Carrier Portsoy | 1 | 1 | £0.2.0 | ||
| James Fraser Carrier Portsoy | 1 | 1 | £0.2.0 | ||
| James Wilson Carrier Portsoy | 1 | 1 | £0.2.0 | ||
| John Kerr | 1 | 1 | £0.2.0 | ||
| 17 | 17 | £1.14.0 |
Transcribe other information
[Page] 31
A Survey of Cart Tax arising in the County
of Banff from the 5th April 1790 to the 5th April 1791 By Patrick McDonald Surveyor
Proof 17 two wheel Carts @ £0.2.0 each for a year is £1.14.0
I Patrick MacDonald Surveyor aforsaid do hereby Certify that upon
careful examination of the rates & Duties on Carts I find the amt. [amount]
in whole to One pound fourteen Shillings Sterg. [Sterling] & that upon the
20th Decr. [December] I transmitted to John Reid Collr. [Collector] of Said duties in the Town
of Banff An exact duplicate of the above Accot. [Account] Examined & Com
pared, which Contained my Oath,that the Several Inhabitants
were served with Requisitions of the Assessment made up from
the Lists & Answers, now in my possession
Sworn before me John Grant J.P. [Justice of the Peace] Patrick McDonald Survr. [Surveyor]
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).