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 |
|---|---|---|---|---|---|
| Parishes collected & Brot [Brought] over | 18 | 18 | £1.16.0 | ||
| 10 | Rathen Parish | 1 | 1 | £0.2.0 | |
| 11 | Frasersburgh Parish | 2 | 2 | £0.4.0 | |
| 12 | Strichen Parish | 2 | 2 | £0.4.0 | |
| 13 | Old Deer Parish | 1 | 1 | £0.2.0 | |
| 14 | New Deer Parish | 4 | 4 | £0.8.0 | |
| 15 | Deleted | ||||
| 16 | Turriff Parish | 1 | 1 | £0.2.0 | |
| 17 | Rayne Parish | 1 | 1 | £0.2.0 | |
| 18 | Huntly Parish | 4 | 4 | £0.8.0 | |
| 19 | Old Machar Parish | 51 | 51 | £5.2.0 | |
| 20 | Newhills Parish | 10 | 10 | £1.0.0 | |
| Peter Cutter Parish | 1 | 1 | £0.2.0 | ||
| Total Parishes Collected | 96 | 96 | £9.12.0 | ||
| 98 | 98 | £9.16.0 |
Transcribe other information
[Page] 5 5
Entry 15 [deleted] 1 Charged on page 4 [E326/7/10/2]
instead of Montquhatar
I Neil McInnes Surveyor aforesaid Do hereby Certify that Upon
Carefull examination I find the foregoing duties amount to
Nine pounds Sixteen shillings sterling And that upon the
Seventh day of December 1790 I delivered to Mr. John Durno
Collector of the said duties an exact duplicate of this accompt
duly examined & compared which contained my oath that
the preceeding Inhabitants were duly served with requisi
tions & that they were charged in conformity to their several
returns now in my possession or according to my knowledge
& belief that they were liable in said duties
Neil McInnes Surveyor.
Transcriber's notes
Surveyor has deleted entry 15 being a duplicate of Monymusk on page 4 [E326/7/10/2] and omitted Montquhatar Parish, hence the additional entry at the end of the sequence.
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).