, 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=4){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 |
|---|---|---|---|---|---|
| Strichen Parish | |||||
| 21 Jul 1790 | Alexander Fraser of Strichen | 1 | 1 | £0.2.0 | |
| Alexander Scott Carrier | 1 | 1 | £0.2.0 | ||
| Total Strichen | 2 | 2 | £0.4.0 | ||
| Old Deer Parish | |||||
| 25 Jul 1790 | James Gillon Carter | 1 | 1 | £0.2.0 | |
| New Deer Parish | |||||
| John Simpson Carrier | 1 | 1 | £0.2.0 | ||
| Robert Kilpatrick Carrier | 1 | 1 | £0.2.0 | ||
| Peter Cranna Carrier | 1 | 1 | £0.2.0 | ||
| James Taylor Carrier | 1 | 1 | £0.2.0 | ||
| Total New Deer | 4 | 4 | £0.8.0 | ||
| Monquhitar Parish | |||||
| Alexander Hatton Carrier | 1 | 1 | £0.2.0 | ||
| Alexander Fraser Carrier | 1 | 1 | £0.2.0 | ||
| Total Monquhitar | 2 | 2 | £0.4.0 | ||
| Turriff Parish | |||||
| Robert Duncan Carrier | 1 | 1 | £0.2.0 | ||
| 23 Aug 1790 | Rany Parish | ||||
| William Packman Carrier | 1 | 1 | £0.2.0 | ||
| Huntly Parish | |||||
| Thomas Lee Carrier | 1 | 1 | £0.2.0 | ||
| Alexander Mackie Carrier | 1 | 1 | £0.2.0 | ||
| James Duncan | 1 | 1 | £0.2.0 | ||
| James Morison Carrier | 1 | 1 | £0.2.0 | ||
| Total Huntly | 4 | 4 | £0.8.0 | ||
| 2 Oct 1790 | Old Machar Parish | ||||
| James Crombie Berryhillock | 1 | 1 | £0.2.0 | ||
| James Boyl Gallowgatehead | 1 | 1 | £0.2.0 | ||
| Widow Boyle Gallowgatehead | 1 | 1 | £0.2.0 | ||
| Old Machar Carried Over | 3 | 3 | £0.6.0 |
Transcribe other information
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Transcriber's notes
First 4 Pages are in wrong sequence this is actually Page 2
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).