Volume contents
- 1 - 1789-1790 , Aberdeen
- 5 - 1789-1790 , Argyll
- 7 - 1789-1790 , Ayr
- 27 - 1789-1790 , Parish Index
- 31 - 1789-1790 , Banff
- 33 - 1789-1790 , Berwick
- 43 - 1789-1790 , Clackmanan
- 49 - 1789-1790 , Dumbarton
- 55 - 1789-1790 , Dumfries
- 65 - 1789-1790 , Parish Index
- 69 - 1789-1790 , East Lothian
- 79 - 1789-1790 , Fife
- 91 - 1789-1790 , Forfar
- 95 - 1789-1790 , Kincardine
- 97 - 1789-1790 , Parish Index
- 99 - 1789-1790 , Kinross
- 103 - 1789-1790 , Kirkcudbright
- 104 - 1789-1790 , Parish Index
- 107 - 1789-1790 , Lanark
- 155 - 1789-1790 , Midlothian
- 195 - 1789-1790 , Morray
- 197 - 1789-1790 , Peebles
- 201 - 1789-1790 , Perth
- 207 - 1789-1790 , Renfrew
- 221 - 1789-1790 , Roxburgh
- 225 - 1789-1790 , Selkirk
- 227 - 1789-1790 , Stirling
- 241 - 1789-1790 , West Lothian
- 251 - 1789-1790 , Wigtown
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| 1789 | Ellon Parish | ||||
| 29 Jul 1789 | Mr Smith Vintner | 1 | 1 | £0.2.0 | |
| James Robieson Carrier | 1 | 1 | £0.2.0 | ||
| Total Ellon | 2 | 2 | £0.4.0 | ||
| Tarves Parish | |||||
| 31 Jul 1789 | Andrew Mill Carrier | 1 | 1 | £0.2.0 | |
| Cluny Parish | |||||
| Barron Gordon | 1 | 1 | £0.2.0 | ||
| Monymusk Parish | |||||
| James Reid Carrier | 1 | 1 | £0.2.0 | ||
| Meldrum Parish | |||||
| William Leslie Carrier | 1 | 1 | £0.2.0 | ||
| John Chesser Carrier | 1 | 1 | £0.2.0 | ||
| Messrs Annand and Simpson Brewers | 1 | 1 | £0.2.0 | ||
| John Cooper Carrier | 1 | 1 | £0.2.0 | ||
| Total Meldrum | 4 | 4 | £0.8.0 | ||
| Cruden Parish | |||||
| Total Cruden | 2 | 2 | £0.4.0 | ||
| Peterhead Parish | |||||
| 1 Aug 1789 | William Mill Carrier | 1 | 1 | £0.2.0 | |
| Alexander Marr Carrier | 1 | 1 | £0.2.0 | ||
| Total Peterhead | 2 | 2 | £0.4.0 | ||
| Longside Parish | |||||
| Mr Robert Kilgour Kinmundy | 1 | 1 | £0.2.0 | ||
| Loanmay Parish | |||||
| Alexander Willox Carrier | 2 | 2 | £0.4.0 | ||
| Abernethie Willox Carrier | 2 | 2 | £0.4.0 | ||
| Total Loanmay | 4 | 4 | £0.8.0 | ||
| Rathen Parish | |||||
| 3 Aug 1789 | James Watt Carrier | 1 | 1 | £0.2.0 | |
| Frasersburgh Parish | |||||
| Alexander Morison Carrier | 2 | 2 | £0.4.0 | ||
| Strichen Parish | |||||
| 4 Aug 1789 | Alexander Fraser of Strichen | 1 | 1 | £0.2.0 | |
| Alexander Scot Carrier | 1 | 1 | £0.2.0 | ||
| Total Strichen | 2 | 2 | £0.4.0 | ||
| Old Deer Parish | |||||
| 5 Aug 1789 | James Gellon Carrier | 1 | 1 | £0.2.0 |
Transcribe other information
A Survey of the Rates & Duties Arisen within the [County] of Aberdeen from [ 5] Aprile 1789 to 5 Aprile 1790
on CART TAX by Neil McInnes Survyr [Surveyor]
[Page] 1
Transcriber's notes
Entries for Cruden missing as page damaged.
Scottish Exchequer (Tax Records), Cart tax - Volume 8 - Counties (see 'More info' for county details), E326/7/8
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, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1789-1790.
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).