, Cart tax - Volume 4 - Counties (see 'More info' for county details), E326/7/4&destination=/virtual-volumes/volume-images/volume_data-E326-7-4/REX01666?image_number=177){kind=link}
Volume contents
- 1 - 1787-1788 , Aberdeen
- 5 - 1787-1788 , Parish Index
- 7 - 1787-1788 , Argyll
- 9 - 1787-1788 , Ayr
- 30 - 1787-1788 , Parish Index
- 33 - 1787-1788 , Banff
- 37 - 1787-1788 , Berwick
- 44 - 1787-1788 , Parish Index
- 47 - 1787-1788 , Clackmanan
- 51 - 1787-1788 , Dumbarton
- 57 - 1787-1788 , Dumfries
- 67 - 1787-1788 , Parish Index
- 69 - 1787-1788 , East Lothian
- 78 - 1787-1788 , Fife
- 87 - 1787-1788 , Parish Index
- 89 - 1787-1788 , Forfar
- 91 - 1787-1788 , Parish Index
- 93 - 1787-1788 , Kingkardine
- 97 - 1787-1788 , Kinross
- 99 - 1787-1788 , Parish Index
- 101 - 1787-1788 , Lanark
- 149 - 1787-1788 , Edinburgh
- 160 - 1787-1788 , Parish Index
- 163 - 1787-1788 , Edinburgh
- 177 - 1787-1788 , Elgin
- 179 - 1787-1788 , Peebles
- 183 - 1787-1788 , Perth
- 184 - 1787-1788 , Parish Index
- 187 - 1787-1788 , Renfrew
- 205 - 1787-1788 , Roxburgh
- 211 - 1787-1788 , Selkirk
- 213 - 1787-1788 , Stirling
- 226 - 1787-1788 , Parish Index
- 229 - 1787-1788 , Linlithgow
- 239 - 1787-1788 , Wigtoun
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| 20 Jul 1787 | Kingloss Parish | ||||
| Charles Mathew Carrier Kinloss | 2 | 2 | £0.4.0 | ||
| John Simpson Findhorn | 1 | 1 | £0.2.0 | ||
| 3 | 3 | £0.6.0 | |||
| 20 Sep 1787 | Inveraven Parish | ||||
| General Grant Ballendallach | 1 | 1 | £0.4.0 | ||
| 4 | 3 | 1 | £0.10.0 |
Transcribe other information
MORAY [Page] 177
A Survey of the CART TAX. Arisen in the County of
Elgin from the 5th day of Apri l 1787 to 5th April 1788. by Patrick McDonald Surveyor
Prooff
3. Carts @£0.2.0 ea: [each] for a year is £0.6.0
1. Four Wheel Waggon @ £0.4.0 for a year £0.4.0
£0.10.0
I Patrick McDonald Surveyor aforesaid do hereby Certify that upon careful
examination of the foregoing Rates and duties on Carts I find they amount
in whole to Ten Shillings Sterling and that upon the 20th day of Novemr [November]
Curr. [Current] I delivered to John Duff Esqr. Collector of the said Duties for the County
an exact Duplicate of the above account duly examined and Compared with
the foregoing which contained my Oath that the several Inhabitants
were duly served with Requisitions on the dates aforesaid and that the
Assessments are made up from the Lists and answers now in my possession
Patrick McDonald Surveyor
Sworn before me at Forres the [10] th Nov 1787
Alexander Grant J:P: [Justice of the Peace]
Scottish Exchequer (Tax Records), Cart tax - Volume 4 - Counties (see 'More info' for county details), E326/7/4
This volume contains information on the cart tax collected from the counties of Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1787-1788.
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).