, 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=199){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 |
|---|---|---|---|---|---|---|
| County of Elgin | ||||||
| 20 Jul 1791 | Charles Mathew Kineloss Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John Laing Findhorn Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| General Grant Ballendallach | 1 | 1 | £0.4.0 | £0.4.8 | ||
| 3 | 2 | 1 | £0.8.0 | £0.0.9.6 | ||
| Ten per Cent | £0.0.9.6 | |||||
| Total Amt. | [Amount] | £0.8.9.6 |
Transcribe other information
[Page] 199 MORAY
Survey of Cart Tax Arising in the County
of Elgin from the 5 April 1791 to the 5 April 1792 By Patrick Mcdonald
Prooff 2 two Wheel Carts @ £0.2.0 each is £0.4.0
1 four Wheel Cart @ £0.4.0 is £0.4.0
Total Amt. [Amount] £0.8.9.6 Ten per Cent
I Patrick Mcdonald Surveyor Aforesaid do hereby Certify that Upon care
ful examination of the foregoing Rates And I find they Amount Eight
Shillings and Nine pence Six tenths And that Upon the 12th November
I Sent John Duff Collector of said duties an exact duplicate of the
above Acct. [Account] duly examined And Compared which contained my Oath
they were duly Served with Requisitions and the assessment
made up from the lists and answers in my possession
Sworn before me at Inverness. Patrick Mcdonald Surveyor
8th Nov [November] 1791 Thomas Young Bailie
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).