, Shop tax - Volume 3 - Counties (see 'More info' for county details), E326/4/3&destination=/virtual-volumes/volume-images/volume_data-E326-4-3/REX01666?image_number=1){kind=link}
Volume contents
- 1 - Counties 1786-7 , Ayrshire
- 5 - Counties 1786-7 , Banffshire
- 7 - Counties 1786-7 , Berwickshire
- 9 - Counties 1786-7 , Clackmannanshire
- 31 - Counties 1786-7 , East Lothian
- 33 - Counties 1786-7 , Lanarkshire
- 37 - Counties 1786-7 , West Lothian
- 41 - Counties 1786-7 , Renfrewshire
- 51 - Counties 1786-7 , Roxburghshire
- 53 - Counties 1786-7 , Stirlingshire
| Date | Inhabitants names, residence, and parish | Actual # of shops | Shops at £5 to £9 | Shops at £10 to £14 | Shops at £15 to £19 | Shops at £20 to £24 | Shops at £25 to under £30 | Shops at £30 and upwards | Duty |
|---|---|---|---|---|---|---|---|---|---|
| 1786 | Kilmarnock Parish | ||||||||
| 29 Aug 1786 | John Wilson Stationer | 1 | £5.0.0 | £0.1.8 | |||||
| Hugh Torrance Surgeon | 1 | £5.0.0 | £0.1.8 | ||||||
| James Robertson Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| 30 Aug 1786 | Robert Armour Surgeon | 1 | £5.0.0 | £0.1.8 | |||||
| James Thomson Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Henry Richmond Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| David Weir Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| 31 Aug 1786 | William Harper Tobacconist | 1 | £5.0.0 | £0.1.8 | |||||
| Hugh Allan Merch. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Lymburne | 1 | £5.0.0 | £0.1.8 | ||||||
| 1 Sep 1786 | John Muir Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| Alexander Fowlds Seedsman | 1 | £7.0.0 | £0.2.4 | ||||||
| Doctr [Doctor] Morris | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Gregory | 1 | £5.0.0 | £0.1.8 | ||||||
| 2 Sep 1786 | William Samson Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| William Fulton Mercht. [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| William Finnie Mercht. [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| William McMurtrie Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| 3 Feb 1786 | Hugh Wyllie Mercht. [Merchant] | 1 | £6.0.0 | £0.2.0 | |||||
| William Kerr Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Archibald Morris Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Bailie David Hunter | 1 | £6.0.0 | £0.2.0 | ||||||
| 4 Sep 1786 | Thomas Gilmour Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| Andrew Wallace Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Doctr [Doctor] Carson | 1 | £5.0.0 | £0.1.8 | ||||||
| Bailie John Parker Mercht. [Merchant] | 2 | £6.0.0 | £0.1.8 | ||||||
| Total | 26 | £136.0.0 | £2.5.4 | ||||||
| Mauchline Parish | |||||||||
| 9 Sep 1786 | William Miller Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| James Lammie Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Total | 2 | £10.0.0 | £0.3.4 | ||||||
| Old Cumnock Parish | |||||||||
| 11 Sep 1786 | Doctr [Doctor] Wilson | 1 | £5.0.0 | £0.1.8 | |||||
| Mr. Osburn Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Total | 2 | £10.0.0 | £0.3.4 |
Transcribe other information
[Page] 1
From 5th April 1786 to 5th April 1787 by Robert Aiken Surveyor
Scottish Exchequer (Tax Records), Shop tax - Volume 3 - Counties (see 'More info' for county details), E326/4/3
This volume contains information on who paid late 18th century shop tax in the counties of Ayrshire, Berwickshire, Clackmannanshire, Midlothian, East Lothian, Lanarkshire, Renfrewshire, Roxburghshire, West Lothian, and Stirlingshire.
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).