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 |
|---|---|---|---|---|---|---|
| Montrose Parish | ||||||
| 22 Jun 1791 | John Tailyour Lamond Fauld | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Alexander Mathers at Lamond Fauld | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Mitchell Hillheade Heatherweek | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Ramsay near Hillside Heatherweek | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Fairweather Hill of Heatherweek | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Burness at Heigham | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Suttor at Lochside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Messrs. Lyall, Aberdeen & Comp [Company] Brewers Lochside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Robb Chapman in or near Montrose | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Lindsay at Lochside near Montrose | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Totall | 10 | 10 | £1.0.0 | £0.2.0.0 | ||
| Pert & Loggie Parishes | ||||||
| 28 Jun 1791 | John Lauson at Muirside Craigs | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| William Nedderie Hill of Craigs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Mill Hill of Craigs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Dun at Glen | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Mill at Glenburn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Davidson at Brae of Pert | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 1 Jul 1791 | John Cruikshank near Strickathro | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Totall | 7 | 7 | £0.14.0 | £0.1.4.8 | ||
| Brechine Parish | ||||||
| 5 Jul 1791 | John Allan Lews of Pitforthie | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 2 Jul 1791 | John Strachan Tennaments of Caldham | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Thomas Williamson Tennaments of Caldham | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Messrs. John Smith & Compa. [Company] Brewers at Caldham | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 5 Jul 1791 | Thomas Christie Middle Drums | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John Fitchett Hillhead of Bourghill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Nicoll Bowak West Bourghill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Profite at Holl Mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Cowie at Barrellwall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Tailyour near Unthank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Adam near Unthank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Totall | 12 | 12 | £1.4.0 | £0.2.4.8 | ||
| Marrytown Parish | ||||||
| 7 Jul 1791 | Walter Bean at Bowbridge | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Craig Parish | ||||||
| 11 Jul 1791 | Davis Scott of Dunsenald Esqr. | 1 | 1 | £0.4.0 | £0.0.4.8 | |
| 18 Jul 1791 | Alexander Kyde at Chappel Mill | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 19 Jul 1791 | Peter Ferrier near East Mains Reidmyre | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| James Russell at Caldwells | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Gowak near Eastmains Rossie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Gowak at Kinnowll | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Totall | 6 | 5 | 1 | £0.14.0 | £0.1.4.8 | |
| Inverkillor Parish | ||||||
| 15 Jul 1791 | David Will near Myreside | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 20 Jul 1791 | Robert Anderson Chapman Cottown Hodgetown | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Totall | 2 | 2 | £0.4.0 | £0.0.4.8 |
Transcribe other information
[Page] 89
Survey of the Duties on two & four Wheeled Carts arisen in the Shire of Forfar for
Year commencing the 5 April 1791 & ending the 5 April 1792 by William Greig 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).