, 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=33){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 |
|---|---|---|---|---|---|
| 1787 | Fordyce Parish | ||||
| John Laing Carrier Portsoy | 1 | 1 | £0.2.0 | ||
| Peter Imlach Portsoy | 1 | 1 | £0.2.0 | ||
| William Mitchel Portsoy | 2 | 2 | £0.4.0 | ||
| George Grant Portsoy | 1 | 1 | £0.2.0 | ||
| George Johnston Portsoy | 1 | 1 | £0.2.0 | ||
| John Smith Portsoy | 1 | 1 | £0.2.0 | ||
| Robert Urquhart Portsoy | 2 | 2 | £0.4.0 | ||
| John Ingles Portsoy | 1 | 1 | £0.2.0 | ||
| James Nicol Portsoy | 1 | 1 | £0.2.0 | ||
| Alexander Scot Portsoy | 2 | 2 | £0.4.0 | ||
| George Scot Portsoy | 2 | 2 | £0.4.0 | ||
| Alexander Ross Portsoy | 1 | 1 | £0.2.0 | ||
| George Simpson Portsoy | 1 | 1 | £0.2.0 | ||
| William Thompson Portsoy | 1 | 1 | £0.2.0 | ||
| John Raeburn Portsoy | 1 | 1 | £0.2.0 | ||
| 19 | 19 | £1.18.0 | |||
| Keith Parish | |||||
| George Young Carrier Kieth | 1 | 1 | £0.2.0 | ||
| James Fraser Keith | 1 | 1 | £0.2.0 | ||
| James Wilson Keith | 1 | 1 | £0.2.0 | ||
| John Ker | 1 | 1 | £0.2.0 | ||
| 4 | 4 | £0.8.0 | |||
| Parishes Collected | |||||
| Fordyce Parish | 19 | 19 | £1.18.0 | ||
| Keith Parish | 4 | 4 | £0.8.0 | ||
| 23 | 23 | £2.6.0 | |||
| Proof | |||||
| 2 Wheeled Carts at 2/ [£0.2.0] per annum is | £2.6.0 |
Transcribe other information
BANFFSHIRE [Page] 33
A Survey of the CART TAX. arisen in the County
of Banff from the 5th day of April 1787 to the 5th day of April 1788 by Patrick McDonald Surveyor
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).