, 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=96){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 | Dunnottar Parish Brought forward | 4 | 4 | £0.8.0 | £0.0.9.6 | |
| 17 Oct 1791 | John Langmuir at Cowie | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| James Duncan in Stonhaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Spadeie at Links Arduthie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Buchan at Links Arduthie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr James Young Bridge end Cowie Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr James Blair near Stonhaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Totall | 10 | 10 | £1.0.0 | £0.2.0.0 | ||
| Nig Parish | ||||||
| 20 Oct 1791 | Robert Davidson at Balnagask | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| James Simmers at Over Torrie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Simmers at Over Torrie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Totall | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Fettercairn Parish | ||||||
| 25 Oct 1791 | John Sutherland at Fettercairn | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Alexander Bonnar at Fettercairn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Smith Carrier near Arnhall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Totall | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Fordown Parish | ||||||
| 10 Oct 1791 | James Sherritt Burnside Auchinblay | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| William Clark Chapman at Auchinblay | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Totall | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Glenbervie Parish | ||||||
| 11Oct 1791 | George Beattie in Drumlithie | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| James Thow in Drumlithie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Low in Drumlithie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Smith Mercht. [Merchant] in Drumlithie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Totall | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Laurencekirk Parish | ||||||
| 6 Oct 1791 | Robert Blacklaws at Blackiemuir | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Alexander Mather at Laurencekirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Mitchell at Laws | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Laing at Laurencekirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Mitchell at Blaikiemuir near Laurencekirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Scott at Laurencekirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Dickson at Laurencekirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Peter Lihly at Laurencekirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Totall | 8 | 8 | £0.16.0 | £01.7.2 | ||
| Marrykirk Parish | ||||||
| 3 Oct 1791 | Andrew Baird Wide open | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Petrer Falconer at Dubtown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Mill at Dubtown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Neilson at Dubtown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James White at Dubtown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Adam Kirkflatt Marrykirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carried Forward | 6 | 6 | £0.12.0 | £0.1.2.4 |
Transcribe other information
[Page] 96
Survey of Kingcardine Shire continued
CART TAX.
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).