, 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=2){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 | Beith Parish | ||||||||
| 3 & 4 Nov 1786 | Robert Stevenson Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| John Speir Merch. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. Barr | 1 | £6.0.0 | £0.2.0 | ||||||
| John Clark | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. Kerr | 1 | £5.0.0 | £0.1.8 | ||||||
| William Wyllie | 1 | £5.0.0 | £0.1.8 | ||||||
| Andrew Gibson | 1 | £5.0.0 | £0.1.8 | ||||||
| William Crawford | 1 | £5.0.0 | £0.1.8 | ||||||
| Andrew Kerr | 1 | £5.0.0 | £0.1.8 | ||||||
| Total | 9 | £46.0.0 | £0.15.4 | ||||||
| Stewartown Parish | |||||||||
| 8 Nov 1786 | John Kerr Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| William Galt Mercht. [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| William Howie Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Total | 3 | £16.0.0 | £0.5.4 | ||||||
| Stevenstown Parish | 1 | £5.0.0 | £0.1.8 | ||||||
| 15 Nov 1786 | William Thomson Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| William Howie Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Total | 2 | £10.0.0 | £0.3.4 | ||||||
| Maybole Parish | |||||||||
| 28 Nov 1786 | Mr. Crawford Surgeon | 1 | £5.0.0 | £0.1.8 | |||||
| Hugh McHutchison Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Baillie Niven Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Total | 3 | £15.0.0 | £0.5.0 | ||||||
| Girvan Parish | |||||||||
| 2 Dec 1786 | Robert Niven Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| Total | 1 | £5.0.0 | £0.1.8 |
Transcribe other information
[Page] 2
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).