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 |
|---|---|---|---|---|---|
| Rathen Parish | |||||
| 21 Aug 1787 | James Watt Carrier Newburgh | 1 | 1 | £0.2.0 | |
| Fraserburgh Parish | |||||
| 28 Aug 1787 | Alexander Rob Carter | 1 | 1 | £0.2.0 | |
| Strichen Parish | |||||
| 29 Aug 1787 | Alexander Scot Carrier | 1 | 1 | £0.2.0 | |
| Alexander Fraser of Strichen | 1 | 1 | £0.2.0 | ||
| Totall Strichen Pas [Parish] | 2 | 2 | £0.4.0 | ||
| Old Deer Parish | |||||
| 25 Aug 1787 | James Gibson Carrier | 1 | 1 | £0.2.0 | |
| New Deer Parish | |||||
| 25 Aug 1787 | John Simpson Carrier | 1 | 1 | £0.2.0 | |
| Robert Kilpatrick Carrier | 1 | 1 | £0.2.0 | ||
| Peter Cranna Carrier | 1 | 1 | £0.2.0 | ||
| James Taylor Carrier | 1 | 1 | £0.2.0 | ||
| Totall New Deer Pas [Parish] | 4 | 4 | £0.8.0 | ||
| Monquhitar Parish | |||||
| 28 Aug 1787 | Alexander Hunter Carrier | 1 | 1 | £0.2.0 | |
| Alexander Fraser Carrier | 1 | 1 | £0.2.0 | ||
| Totall Monquhitar Pas [Parish] | 2 | 2 | £0.4.0 | ||
| Turriff Parish | |||||
| 29 Aug 1787 | Robert Duncan Carrier | 1 | 1 | £0.2.0 | |
| Rayne Parish | |||||
| 31 Aug 1787 | William Packman Carrier | 1 | 1 | £0.2.0 | |
| Huntly Parish | |||||
| 8 Sep 1787 | Alexander Mackie Carrier | 1 | 1 | £0.2.0 | |
| James Duncan Carrier | 1 | 1 | £0.2.0 | ||
| Thomas Lee Carrier | 1 | 1 | £0.2.0 | ||
| Totall Huntly Pas [Parish] | 3 | 3 | £0.6.0 |
Transcribe other information
Page 2d
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).