, Cart tax - Volume 12 - Counties (see 'More info' for county details), E326/7/12&destination=/virtual-volumes/volume-images/volume_data-E326-7-12/REX01666?image_number=1){kind=link}
Volume contents
- 1 - 1791-1792 , Aberdeen
- 5 - 1791-1792 , Argyll
- 7 - 1791-1792 , Ayr
- 35 - 1791-1792 , Banff
- 37 - 1791-1792 , Berwickshire
- 45 - 1791-1792 , Clackmannanshire
- 49 - 1791-1792 , Dumbarton
- 57 - 1791-1792 , Dumfries
- 62 - 1791-1792 , Kirkmahoe
- 69 - 1791-1792 , East Lothian
- 70 - 1791-1792 , Haddington
- 77 - 1791-1792 , Fife
- 89 - 1791-1792 , Forfar
- 95 - 1791-1792 , Kincardine
- 99 - 1791-1792 , Kinross
- 103 - 1791-1792 , Kirkcudbright
- 107 - 1791-1792 , Lanarkshire
- 151 - 1791-1792 , Midlothian
- 159 - 1791-1792 , South Leith
- 199 - 1791-1792 , Elgin
- 201 - 1791-1792 , Peebles
- 205 - 1791-1792 , Perth
- 209 - 1791-1792 , Renfrew
- 213 - 1791-1792 , Glasgow
- 224 - 1791-1792 , Roxburgh
- 232 - 1791-1792 , Selkirk
- 234 - 1791-1792 , Stirling
- 250 - 1791-1792 , Linlithgow
- 262 - 1791-1792 , Wigtown
| Date | Masters/mistresses names | Actual # | 2 wheel carts | 3-4 wheel wains/wagons | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|
| 1791 | Ellon | |||||
| 15 Aug 1791 | Mr Smith Vintner | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| James Robieson Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 2 | 2 | £0.4.0 | £0.0.4.8 | |||
| Tarvas | ||||||
| 16 Aug 1791 | Andrew Milne Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Cluny | ||||||
| 6 Jul 1791 | Baron Gordon of Cluny | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Monymusk | ||||||
| James Reid Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Meldrum | ||||||
| 11 Aug 1791 | William Leslie Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John Chesser Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Messrs Annand and Simpson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Cooper Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 4 | 4 | £0.8.0 | £0.0.9.6 | |||
| Cruden | ||||||
| 19 Aug 1791 | John Innes Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Arthur Morison Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 2 | 2 | £0.4.0 | £0.0.4.8 | |||
| Peterhead | ||||||
| William Milne Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Longside | ||||||
| Robert Kilgour Kinmundy | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Loanmay | ||||||
| 20 Aug 1791 | Alexander Willox Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| Abernethie Willox Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 4 | 4 | £0.8.0 | £0.0.9.6 | |||
| Rathen | ||||||
| George Watt Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Frasersburgh | ||||||
| Lord Salton | 1 | 1 | £0.2.0 | £0.0.2.4 |
Transcribe other information
A Survey of Rates and duties arisen within the County of Aberdeen for one
[year] to 5th April 1792 On [CART TAX] by Neile McInnes Surveyor
Scottish Exchequer (Tax Records), Cart tax - Volume 12 - Counties (see 'More info' for county details), E326/7/12
This volume contains information on the cart tax collected from the counties of Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian (Haddington), Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1791-1792.
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).