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 | Fettercairn Parish | ||||
| 18 Sep 1788 | John Sutherland in Fettercairn | 1 | 1 | £0.2.0 | |
| Fordown | |||||
| 15 Sep 1788 | James Thomson at Glenfarquhars | 1 | 1 | £0.2.0 | |
| Robert Falconer Burnside Auchinblay | 1 | 1 | £0.2.0 | ||
| Totall | 2 | 2 | £0.4.0 | ||
| Glenbervie | |||||
| 4 Sep 1788 | George Beattie in Drumlithie | 1 | 1 | £0.2.0 | |
| Alexander Dollas in Drumlithie | 1 | 1 | £0.2.0 | ||
| James Thow in Drumlithie | 1 | 1 | £0.2.0 | ||
| John Low in Drumlithie | 1 | 1 | £0.2.0 | ||
| David Smith Mercht [Merchant] in Drumlithie | 1 | 1 | £0.2.0 | ||
| Total | 5 | 5 | £0.10.0 | ||
| Laurencekirk Parish | |||||
| 16 Sep 1788 | Robert Blacklaws in Blaikiemuir | 1 | 1 | £0.2.0 | |
| William Bowman in Laurencekirk | 1 | 1 | £0.2.0 | ||
| Alexander Mather in Laurencekirk | 1 | 1 | £0.2.0 | ||
| Totall | 3 | 3 | £0.6.0 | ||
| Marrykirk Parish | |||||
| 19 Sep 1788 | Andrew Bairn Wide Open | 1 | 1 | £0.2.0 | |
| Peter Falconer at Dubtown | 1 | 1 | £0.2.0 | ||
| George Mill at Dubtown | 1 | 1 | £0.2.0 | ||
| Thomas Neilson at Dubtown | 1 | 1 | £0.2.0 | ||
| James White at Dubtown | 1 | 1 | £0.2.0 | ||
| Alexander Alexander at Caldham | 1 | 1 | £0.2.0 | ||
| John Adam Kirkflatt Marrykirk | 1 | 1 | £0.2.0 | ||
| George Smith Roost | 1 | 1 | £0.2.0 | ||
| Andrew Jack at Cobleheugh | 1 | 1 | £0.2.0 | ||
| Totall | 9 | 9 | £0.18.0 | ||
| Parishes Collected | |||||
| 1 | Ecclesgreeg | 13 | 13 | £1.6.0 | |
| 2 | Benholm | 10 | 10 | £1.0.0 | |
| 3 | Bervie | 8 | 8 | £0.16.0 | |
| 4 | Arbuthnott | 2 | 2 | £0.4.0 | |
| 5 | Dunnottar | 5 | 5 | £0.10.0 | |
| 6 | Fettercairn | 1 | 1 | £0.2.0 | |
| 7 | Fordown | 2 | 2 | £0.4.0 | |
| 8 | Glenbervie | 5 | 5 | £0.10.0 | |
| 9 | Laurencekirk | 3 | 3 | £0.6.0 | |
| 10 | Marrykirk | 9 | 9 | £0.18.0 | |
| Totall | 58 | 58 | £5.16.0 |
Transcribe other information
[page] 102
CART TAX of Kingcardine Shire Continued
[Note] -- [adding] Compd [Compared]
58 Carts of two Wheels each for one Year as aforesaid a 2ss [shillings] per Cart -- £5.16.0
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).