, 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=23){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 |
|---|---|---|---|---|---|---|---|---|---|
| South Leith | |||||||||
| David Ross | £15.0.0 | £0.15.0 | |||||||
| John Carnegie | £5.0.0 | £0.1.8 | |||||||
| Mr Mitchell | £5.0.0 | £0.1.8 | |||||||
| David Black | £5.0.0 | £0.1.8 | |||||||
| David Black | 4 | £10.0.0 | £0.6.8 | ||||||
| £10.0.0 | £10.0.0 | £15.0.0 | £1.5.0 | ||||||
| page 9th | 10 | £51.0.0 | £10.0.0 | £1.3.8 | |||||
| page 10 | 27 | £152.0.0 | £2.10.8 | ||||||
| page 11 | 27 | £130.0.0 | £83.0.0 | £4.18.8 | |||||
| page 12 | 27 | £115.0.0 | £108.0.0 | £5.10.8 | |||||
| Total | 95 | 458.0.0 | £211.0.0 | £15.0.0 | £15.8.4 | ||||
| North Leith | |||||||||
| Mr McIntryre | £20.0.0 | £1.5.0 | |||||||
| Mrs Wilson | £11.0.0 | £0.7.4 | |||||||
| Mrs Bonthron | £5.0.0 | £0.1.8 | |||||||
| Mrs Wilson | £5.0.0 | £0.1.8 | |||||||
| Mr Henderson | 5 | £5.0.0 | £0.1.8 | ||||||
| £15.0.0 | £11.0.0 | £20.0.0 | £1.17.4 | ||||||
| Inveresk Parish | |||||||||
| Mr Tod | £5.0.0 | £0.1.8 | |||||||
| Andrew Oliver | £5.0.0 | £0.1.8 | |||||||
| Mrs Brown | £6.0.0 | £0.2.0 | |||||||
| John Rodgar | £7.0.0 | £0.2.4 | |||||||
| Archibald Kempt | £8.0.0 | £0.2.8 | |||||||
| Alexander Wilson | £5.0.0 | £0.1.8 | |||||||
| Robert More | £5.0.0 | £0.1.8 | |||||||
| John Cathie | 8 | £5.0.0 | £0.1.8 | ||||||
| Carry over | £46.0.0 | £0.15.4 |
Transcribe other information
15
23
Transcriber's notes
page 10l duty should be £15.8.4
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).