Volume contents
- 1 - 1788-1789 , Argyll
- 2 - 1788-1789 , Parish Index
- 5 - 1788-1789 , Ayr
- 25 - 1788-1789 , Parish Index
- 29 - 1788-1789 , Banff
- 31 - 1788-1789 , Berwick
- 40 - 1788-1789 , Parish Index
- 43 - 1788-1789 , Clackmanan
- 45 - 1788-1789 , Parish Index
- 49 - 1788-1789 , East Kilpatrick
- 52 - 1788-1789 , Bonhill
- 53 - 1788-1789 , Cardross
- 54 - 1788-1789 , West Kilpatrick
- 55 - 1788-1789 , Cumbernauld Parish
- 55 - 1788-1789 , Kirkintilloch
- 59 - 1788-1789 , Dumfries
- 73 - 1788-1789 , Parish Index
- 75 - 1788-1789 , East Lothian
- 83 - 1788-1789 , Parish Index
- 85 - 1788-1789 , Fife
- 97 - 1788-1789 , Forfar
- 99 - 1788-1789 , Parish Index
- 101 - 1788-1789 , Kingkardine
- 105 - 1788-1789 , Kinross
- 106 - 1788-1789 , Parish Index
- 109 - 1788-1789 , Kirkcudbright
- 111 - 1788-1789 , Lanakshire
- 151 - 1788-1789 , Midlothian
- 192 - 1788-1789 , Parish Index
- 195 - 1788-1789 , Elgin
- 198 - 1788-1789 , Peebles
- 203 - 1788-1789 , Perth
- 207 - 1788-1789 , Renfrew
- 233 - 1788-1789 , Parish Index
- 235 - 1788-1789 , Roxburgh
- 239 - 1788-1789 , Selkirk
- 241 - 1788-1789 , Stirling
- 255 - 1788-1789 , Linlithgow
- 260 - 1788-1789 , Parish Index
- 265 - 1788-1789 , Wigtown
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| 1788 | Ecclesgreeg Parish | ||||
| 27 Aug 1788 | James Waldie at Miln of Woodstown | 1 | 1 | £0.2.0 | |
| Mrs Livie Mains of Laurinstown | 2 | 2 | £0.4.0 | ||
| William Ross Chappelfield | 1 | 1 | £0.2.0 | ||
| David Falconer at Newlands | 1 | 1 | £0.2.0 | ||
| David Duncan near Laurinstown | 1 | 1 | £0.2.0 | ||
| James Stuart Shortside Laurenstown | 1 | 1 | £0.2.0 | ||
| Robert Smith in Jackstown | 1 | 1 | £0.2.0 | ||
| David Lyell near Craigheade | 1 | 1 | £0.2.0 | ||
| Robert Burness at Ryehills | 2 | 2 | £0.4.0 | ||
| Alexander Walker near Ryehills | 1 | 1 | £0.2.0 | ||
| William Barclay Narrows of Ballandrew | 1 | 1 | £0.2.0 | ||
| Totall | 13 | 13 | £1.6.0 | ||
| Benholm | |||||
| 29 Aug 1788 | Alexander White at Balandrew | 1 | 1 | £0.2.0 | |
| John Hutcheon at Whitefield | 1 | 1 | £0.2.0 | ||
| John Jervice in Bogheade | 1 | 1 | £0.2.0 | ||
| Charles Mitchell in Johnshaven | 1 | 1 | £0.2.0 | ||
| William Macher in Johnshaven | 1 | 1 | £0.2.0 | ||
| George Hampton near Muirtown | 1 | 1 | £0.2.0 | ||
| David Burges in Johnshaven | 1 | 1 | £0.2.0 | ||
| William Arbuthnott in Johnshaven | 1 | 1 | £0.2.0 | ||
| John Scott in Johnshaven | 1 | 1 | £0.2.0 | ||
| William Marshall in Johnshaven | 1 | 1 | £0.2.0 | ||
| Totall | 10 | 10 | £1.0.0 | ||
| Bervie Parish | |||||
| 30 Aug 1788 | James Mill in Gourden | 1 | 1 | £0.2.0 | |
| James Christie Gourden | 2 | 2 | £0.4.0 | ||
| Andrew Jamie in Gourden | 1 | 1 | £0.2.0 | ||
| James Caddenheade at Longridge Bervie | 1 | 1 | £0.2.0 | ||
| Robert Christie at Barnhill | 1 | 1 | £0.2.0 | ||
| James Walker at Hillside | 1 | 1 | £0.2.0 | ||
| David Pyper at three Wells | 1 | 1 | £0.2.0 | ||
| Totall | 8 | 8 | £0.16.0 | ||
| Arbuthnott | |||||
| 5 Sep 1788 | John Rae at Crooktieheugh Parish of Bervie omited | 1 | 1 | £0.2.0 | |
| John Barrie at Meetlaw | 1 | 1 | £0.2.0 | ||
| Totall | 2 | 2 | £0.4.0 | ||
| Dunnottar Parish | |||||
| James Barrie Neitherkirkland | 1 | 1 | £0.2.0 | ||
| Adam Moncurr in Stonhaven | 1 | 1 | £0.2.0 | ||
| Alexander Duthie at Lydeside mill of Stonhaven | 1 | 1 | £0.2.0 | ||
| John Leighton at Invercarron | 1 | 1 | £0.2.0 | ||
| John Langmuir at Cowie | 1 | 1 | £0.2.0 | ||
| Totall | 5 | 5 | £0.10.0 |
Transcribe other information
[page] 101
A Survey of the Dutie on two Wheeled Carts, arisen in the Shire of King=
cardine for one Year, commenceing the 5th April 1788 and ending the 5th April 1789 by William Greig Surveyor
Scottish Exchequer (Tax Records), Cart tax - Volume 6 - Counties (see 'More info' for county details), E326/7/6
This volume contains information on the cart tax collected from the counties of Ayrshire, Argyll, Banffshire, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1788-1789.
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).