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 |
|---|---|---|---|---|---|
| 1790 | Nig Parish | ||||
| 11 Sep 1790 | Robert Davidson at Balnagask | 1 | 1 | £0.2.0 | |
| James Simmers at Over Torrie | 1 | 1 | £0.2.0 | ||
| George Simmers at Over Torrie | 1 | 1 | £0.2.0 | ||
| Totall | 3 | 3 | £0.6.0 | ||
| Fettercairn Parish | |||||
| 16 sep 1790 | John Sutherland at Fettercairn | 1 | 1 | £0.2.0 | |
| Alexander Bonnar at Fettercairn | 1 | 1 | £0.2.0 | ||
| John Smith Carrier near Arnhall | 1 | 1 | £0.2.0 | ||
| Totall | 3 | 3 | £0.6.0 | ||
| Fordown Parish | |||||
| 4 Sep 1790 | James Thomson at Glenfarquhar | 1 | 1 | £0.2.0 | |
| Robert Falconer Burnside Auchinblay | 1 | 1 | £0.2.0 | ||
| Totall | 2 | 2 | £0.4.0 | ||
| Glenbervie Parish | |||||
| 6 Sep 1790 | George Beattie in Drumlithie | 1 | 1 | £0.2.0 | |
| James Thow in Drumlithie | 1 | 1 | £0.2.0 | ||
| John Low in Drumlithie | 1 | 1 | £0.2.0 | ||
| David Smith Mercht. [Merchant] in Drumlithie | 1 | 1 | £0.2.0 | ||
| Totall | 4 | 4 | £0.8.0 | ||
| 2 Sep 1790 | Laurencekirk Parish | ||||
| Robert Blacklaws Blakiemuir | 1 | 1 | £0.2.0 | ||
| Alexander Mather in Laurencekirk | 1 | 1 | £0.2.0 | ||
| David Mitchell at Law | 1 | 1 | £0.2.0 | ||
| John Laing at Honnyhive | 1 | 1 | £0.2.0 | ||
| Totall | 4 | 4 | £0.8.0 | ||
| Marrykirk Parish | |||||
| 1 Sep 1790 | Andrew Baird at Wideopen | 1 | 1 | £0.2.0 | |
| Peter Falconer at Dubtown | 1 | 1 | £0.2.0 | ||
| George Mill at Dubtown | 1 | 1 | £0.2.0 | ||
| Thomas Neilson at Dubtown | 1 | 1 | £0.2.0 | ||
| James White at Dubtown | 1 | 1 | £0.2.0 | ||
| Alexander Alexander at Caldham now at Montrose | 1 | 1 | £0.2.0 | ||
| John Adam Kirkflatt Marrykirk | 1 | 1 | £0.2.0 | ||
| George Smith at Roost | 1 | 1 | £0.2.0 | ||
| Andrew Jack at Cobleheugh | 1 | 1 | £0.2.0 | ||
| Totall | 9 | 9 | £0.18.0 |
Transcribe other information
Survey of Kingcardine Shire continued.
[Page] 92
[In Margin] Compd. [Compared]
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).