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 | Marrykirk Parish Brought forward | 6 | 6 | £0.12.0 | £0.1.2.4 | |
| 3 Oct 1791 | George Smith at Roost | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Andrew Jack at Cobleheugh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Hoggans Chapman Luthermuir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Totall | 9 | 9 | £0.18.0 | £0.1.9.6 | ||
| Parishes Collected | ||||||
| 1 | Ecclesgreig | 15 | 15 | £1.10.0 | £0.3.0.0 | |
| 2 | Benholm | 9 | 9 | £0.18.0 | £0.1.9.6 | |
| 3 | Bervie | 9 | 9 | £0.18.0 | £0.1.9.6 | |
| 4 | Arbuthnott | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| 5 | Dunnottar | 10 | 10 | £1.0.0 | £0.2.0.0 | |
| 6 | Nigg | 3 | 3 | £0.6.0 | £0.0.7.2 | |
| 7 | Fettercairn | 3 | 3 | £0.6.0 | £0.0.7.2 | |
| 8 | Fordown | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| 9 | Glenbervie | 4 | 4 | £0.8.0 | £0.0.9.6 | |
| 10 | Laurencekirk | 8 | 8 | £0.16.0 | £0.1.7.2 | |
| 11 | Marrykirk | 9 | 9 | £0.18.0 | £0.1.9.6 | |
| Totall | 74 | 74 | £7.8.0 | £0.14.9.6 |
Transcribe other information
[Page] 97
Survey of Kingcardine Shire continued
74 Carts of two Wheels each at 2/2 4/10th [£0.2.2.4] per Cart ................. £7.8.0 £0.14.9.6
I William Greig Surveyor aforesaid do hereby Certify that upon Carefull
examination of the foregoing Duties I find they Amount in Whole to Seven Pounds,
eight shillings Ster: [Sterling] Likewise the Additionll Duty of ten per cent Thereon being
Fourteen Shillings, nine pence, six tenths Ster: [Sterling] and that upon the -- day
of February 1792 I delivered to Alexander Garden Esqr. Principall Collector
of the said Duties for the Shire aforesaid an exact duplicate of the Above
Account or Survey ( as will appear from -- ) duly examined and
Compared with the foregoing which Contained my Oath. Notices were left
with the Several persons before Named or at their Dwelling houses of the Dates
Annexed to their Respective names, requiring them within fourteen days to give
in a list of their Carts retained or employed by them from the 5th Day of April 1790
to the 5th day of April 1791 that the said Account or Survey is made out from the
lists returned to me and from the best information I could Procure of the Carts
of those Who neglected or refused to give in a list therof in terms of the Notices left
with them as aforesaid, also from their own Confesion that each of them hired one
or two Carts,
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).