, Cart tax - Volume 6 - Counties (see 'More info' for county details), E326/7/6&destination=/virtual-volumes/volume-images/volume_data-E326-7-6/REX01666?image_number=29){kind=link}
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 | Portsoy | ||||
| George Grant hirer | 1 | 1 | £0.2.0 | ||
| George Johnston | 1 | 1 | £0.2.0 | ||
| John Smith | 1 | 1 | £0.2.0 | ||
| Robert Urquhart | 1 | 1 | £0.2.0 | ||
| John Inglis | 1 | 1 | £0.2.0 | ||
| James Nicol | 2 | 2 | £0.4.0 | ||
| Alexander Scott | 2 | 2 | £0.4.0 | ||
| Alexander Ross | 1 | 1 | £0.2.0 | ||
| George Simpson | 1 | 1 | £0.2.0 | ||
| William Thompson | 1 | 1 | £0.2.0 | ||
| William Mitchel | 1 | 1 | £0.2.0 | ||
| John Reburn | 1 | 1 | £0.2.0 | ||
| Peter Imloch | 2 | 2 | £0.4.0 | ||
| John Laing | 2 | 2 | £0.4.0 | ||
| 18 | 18 | £1.16.0 |
Transcribe other information
[page] 29
A Survey of the Cart Tax Arisin in the County of Banff
from the 5th April 1788 to the 5th April 1789 By Patrick McDonald Suryr [Surveyor]
Proof
18 two wheel Carts @ 2/ [£0.2.0] each is £1.16.0
I Patrick McDonald Surveyor Aforesaid do Hereby Certify that Upon
Careful examination of the forgoing Rates And duties on carts I find they
Amount in whole to one pound Sixteen Shill [Shillings] Sterling and that I delivered to
John Reid Coll. [Collector] of Said duties for the County of Banff an exact duplicate of
the Above Acct [account] duly examind and Compard with the forgoing which Containd
My Oath that the Several Inhabitants were duly Served with Requisitions and
the Assessment Made Up from the lists and Answers now in My possession
Sworn fore me at forres 2nd January 1789 [signed] Patrick McDonald Survyr [Surveyor]
[signed] Alexander Grant JP. [Justice of the Peace]
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).