18 x part-printed and ms receipts from the Stonehaven sheriff officer and from the debt collection company of Kinnear & Munro form a small collection of Scottish local taxation and debt collection receipts, 1819-1868. Money is detailed for various Kincardineshire taxes and rents including road money, land tax, salmon fishing rents, feu duty, together with various parish tax assessments including amounts for poor relief, rogue tax, police assessment, prisons assessment, turnpike road assessment, commutation road assessment and roads and highways maintenance assessment, and related payments for various parishes including Hilton, Alford, Dunnottar, Kinneff and Fetteresso. The collection is composed of the following items, in date order:
1819 - William Stewart esq. - To Jas. Young & Jas. Fraser
28 January 1820 - To Land Tax Collector & Clerks salary for a year ending March 1820 £1/11/11 - To Rogue money assessed Michaelmas 1819...
10 October 1820 - Lands of Cotbank - To Collector of Highway & Bridge money - Mr Monro for Road money
7 April 1821 - Mr. Stewart of Hilton - To the Collector [...] for Kincardineshire - £1/4/5
1832 - The Proprietor of Cottbank of Hilton - To Highway & bridge money payable for the abovementioned lands
11 January 1866 - Parish of Fetteresso - Poor's Assessment
6 June 1866 - Kinneff Poors Rate - £3/6/6
10 July 1866 - County of Kincardine, Parish of Kinneff - Rinderpest assessment - Payable by Trustees of W. & J. Stewart for Woodlands
20 August 1866 - Kincardineshire Road Money - Conversion money for the lands of Hilton of Cotbank in the Parish of Kinneff - £2/3/1
26 November 1866 - County of Kincardine, Parish of Dunnotar - Received from Janet Robertson one shilling and three pence - Assessment payable by James Robertson at 3d per pound for house
6 December 1866 - Stonehaven - Received by [...] Commissioners and Factors for John Baird [...] of Ury [...] from the Heirs of William Stewart - 31/6/2 [less 5 pence pro: tax) being Feu Duty for part of the lands of Arduthie
8 February 1867 - Alford - Received from Miss M. Stewart - Assessments on property value of £352/12/4 - Sum of £19/8/4
25 February 1867 - Kincardineshire Assessments - trustees of Wm. Stewart esq. - County rates, 1 shilling and 3 pence
7 June 1867 (2 x documents) - Kinneff - Poors Rates -
18 June 1867 - Parish of Bervie - Poors Rates - Heirs of the Late William Stewart
31 July 1867 (2 x documents) - County of Kincardine - Assessment - John Watt, Hilton - Rental - Cattle Plague assessment
29 November 1867 - Salmon Fishing, Hilton, Kincardineshire - Received from Mr. Wm. Stewart's Trustees - Sum of Three Pounds Stg - Rent for Season 1867
23 January 1868 - Land tax 1867-68 - Kincardineshire - Trustees of John Stewart, Hilton, Kinneff - £-/8/9
The items refer largely to a Stewart family in different locations aroundin Kincardineshire.