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 | Kingloss Parish | ||||
| David Ross Findhorn | 2 | 2 | £0.4.0 | ||
| John Duncan Kingloss | 1 | 1 | £0.2.0 | ||
| John Simpson | 1 | 1 | £0.2.0 | ||
| Genl. [General] Grant Ballindallach | 1 | 1 | £0.4.0 | ||
| 5 | 4 | 1 | £0.12.0 |
Transcribe other information
MURAY [Page] 195
Survey of Cart Tax Arrisin in the County of
Elgin from the 5th April 1788 to the 5th April 1789 By Patrick Mcdonald
Surveyor
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 twelve Shillings
Sterling and that I delivered to John Duff Esq. an exact
duplicate of the Above Acctt. [Account] duly examined And Compared
with the foregoing which Containd My Oath the Several
Inhabitants were Served with requisitions and the
Assessment Made up from the lists and Answers
Now in my possession. Patrick Mcdonald
Sworn befor me at Forres Alexander Grant J.P. [Justice of the Peace]
2d Jany. [January] 1788
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).