, Cart tax - Volume 8 - Counties (see 'More info' for county details), E326/7/8&destination=/virtual-volumes/volume-images/volume_data-E326-7-8/REX01666?image_number=31){kind=link}
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 | Banff County | ||||
| James Niccol Portsoy | 1 | 1 | £0.2.0 | ||
| James Findlay Portsoy | 1 | 1 | £0.2.0 | ||
| Alexander Scott Portsoy | 1 | 1 | £0.2.0 | ||
| Alexander Ross Portsoy | 1 | 1 | £0.2.0 | ||
| Peter Imlach Portsoy | 1 | 1 | £0.2.0 | ||
| George Grant Portsoy | 1 | 1 | £0.2.0 | ||
| George Johnstone Portsoy | 1 | 1 | £0.2.0 | ||
| John Smith Portsoy | 1 | 1 | £0.2.0 | ||
| George Simson Portsoy | 1 | 1 | £0.2.0 | ||
| William Gray Portsoy | 1 | 1 | £0.2.0 | ||
| William Mitchell Portsoy | 1 | 1 | £0.2.0 | ||
| John Laing Portsoy | 1 | 1 | £0.2.0 | ||
| George Young Keith | 1 | 1 | £0.2.0 | ||
| James Fraser Keith | 1 | 1 | £0.2.0 | ||
| James Wilson Keith | 1 | 1 | £0.2.0 | ||
| John Ker Keith | 1 | 1 | £0.2.0 | ||
| 16 | 16 | £1.12.0 |
Transcribe other information
[page] 31
Survey of CART TAX. Arising in the County of Banff
from 5 April 1789 to 5 April 1790 By Patrick McDonald Surveyor
Prooff
16 Carts with 2 Wheels @ £0.2.0 each £1.12.0
I Patrick Mcdonald Surveyor do make Oath that an
exact duplicate was delivered to John Reid Collector in the
County of Banff and that they were duly served with
requisitions
Sworn before me 5 Januar [January] Patrick McDonald Surveyor
1790
William Hoyes
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).