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 |
|---|---|---|---|---|---|---|---|---|---|
| Westkirk Parish | |||||||||
| John Meggat Pleasance | £6.0.0 | £0.2.0 | |||||||
| William Hamilton | £5.0.0 | £0.1.8 | |||||||
| John McFarlane | £5.0.0 | £0.1.8 | |||||||
| John Forbes | £5.0.0 | £0.1.8 | |||||||
| Mrs Hardie | £5.0.0 | £0.1.8 | |||||||
| Mr Campbell | £11.0.0 | £0.7.4 | |||||||
| Mrs Mickleroy | £5.0.0 | £0.1.8 | |||||||
| Charles Dowie | £6.0.0 | £0.2.0 | |||||||
| John White | £6.0.0 | £0.2.0 | |||||||
| Mr Pringle | £5.0.0 | £0.1.8 | |||||||
| Mr Sa[dler ???] | £5.0.0 | £0.1.8 | |||||||
| Mr Aitchison | £6.0.0 | £0.2.0 | |||||||
| [Thomas ???] Bell | £8.0.0 | £0.2.8 | |||||||
| Mr Oliphant | £5.0.0 | £0.1.8 | |||||||
| Thomas Dickson Grange Toll | £5.0.0 | £0.1.8 | |||||||
| Mr Millar | £5.0.0 | £0.1.8 | |||||||
| Mr Dickson | £5.0.0 | £0.1.8 | |||||||
| Alexander Scott | £5.0.0 | £0.1.8 | |||||||
| Mr Lindsay | £5.0.0 | £0.1.8 | |||||||
| Mrs Mathison | £5.0.0 | £0.1.8 | |||||||
| Mathew Turnbull | £5.0.0 | £0.1.8 | |||||||
| Mr Wilson | £5.0.0 | £0.1.8 | |||||||
| Mr Archibald | £5.0.0 | £0.1.8 | |||||||
| John Fletcher | £12.0.0 | £0.8.0 | |||||||
| John Petrie | £6.0.0 | £0.2.0 | |||||||
| Peter Thompson | £6.0.0 | £0.2.0 | |||||||
| Joseph Gatt | £6.0.0 | £0.2.0 | |||||||
| Mr Livingston | 28 | £6.0.0 | £0.2.0 | ||||||
| £141.0.0 | £23.0.0 | £3.2.4 |
Transcribe other information
Accot [Account] of the Rates and Duties on Shops arisen in the County of Edinr [Edinburgh]
from 5th April 1786 To 5th April 1787 made up by John Wood 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).