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 |
|---|---|---|---|---|---|
| Parishes collected & Brot [Brought] over | 14 | 14 | £1.8.0 | ||
| Loanmay Parish | 4 | 4 | £0.8.0 | ||
| Rathen Parish | 1 | 1 | £0.2.0 | ||
| Frasersburgh Parish | 2 | 2 | £0.4.0 | ||
| Strichen Parish | 2 | 2 | £0.4.0 | ||
| Old Deer Parish | 1 | 1 | £0.2.0 | ||
| New Deer Parish | 4 | 4 | £0.8.0 | ||
| Monquhitar Parish | 2 | 2 | £0.4.0 | ||
| Turriff Parish | 1 | 1 | £0.2.0 | ||
| Rayne Parish | 1 | 1 | £0.2.0 | ||
| Huntly Parish | 4 | 4 | £0.8.0 | ||
| Old Machar Parish | 50 | 50 | £5.0.0 | ||
| Newhills Parish | 10 | 10 | £1.0.0 | ||
| Peterculter Parish | 1 | 1 | £0.2.0 | ||
| Total Parishes Collected | 97 | 97 | £9.14.0 |
Transcribe other information
[Page] 4
97 Carts at £0.2.0 each is £9.14.0 proof.
I Neil McInnes Surveyor aforesaid Do hereby certify that upon
carefull examination of the foregoing rates and duties they amount
[in whole to Nine pounds Fourteen shillings Sterling] And I do [make]
[Sworn at Aberdeen 21 Feby [February] 1790
before George Auldjo J.P [Justice of the Peace]
Cart Tax
Aberdeen Shire
1790
Exd G.S. [Examined General Surveyor]
Compd. [Compered]
1
Transcriber's notes
Part of Page damaged - part of statement missing .
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).