, 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=24){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 |
|---|---|---|---|---|---|---|---|---|---|
| Inveresk Parish | |||||||||
| Brought Over | 8 | £46.0.0 | £0.15.4 | ||||||
| John Main | £5.0.0 | £0.1.8 | |||||||
| Kery Thompson | £5.0.0 | £0.1.8 | |||||||
| Mrs Burton | £8.0.0 | £0.2.8 | |||||||
| Dr [Doctor] Stewart | £6.0.0 | £0.2.0 | |||||||
| Mrs Brown | £8.0.0 | £0.2.8 | |||||||
| George Stewart | £5.0.0 | £0.1.8 | |||||||
| Martin Beg | £5.0.0 | £0.1.8 | |||||||
| Alexander Clark | 16 | £5.0.0 | £0.1.8 | ||||||
| £93.0.0 | £1.11.0 | ||||||||
| Dalkeith Parish | |||||||||
| Ebenezer Clarkson | £6.0.0 | £0.2.0 | |||||||
| Thomas Foggan | £6.0.0 | £0.2.0 | |||||||
| Peter Watson | £6.0.0 | £0.2.0 | |||||||
| Mr Hislop | £10.0.0 | £0.6.8 | |||||||
| Andrew Grahame | £6.0.0 | £0.2.0 | |||||||
| John Dick | £6.0.0 | £0.2.0 | |||||||
| Hectar Dickson | £6.0.0 | £0.2.0 | |||||||
| Mr Dalziel | £6.0.0 | £0.2.0 | |||||||
| John Richardson | £5.0.0 | £0.1.8 | |||||||
| Alexander Tweedie | £7.0.0 | £0.2.4 | |||||||
| John Pringle | £8.0.0 | £0.2.8 | |||||||
| Mrs Burton | £5.0.0 | £0.1.8 | |||||||
| William Wilson | £5.0.0 | £0.1.8 | |||||||
| William Shiels | £5.0.0 | £0.1.8 | |||||||
| John Wardlaw | 15 | £10.0.0 | £0.6.8 | ||||||
| Carry over | £77.0.0 | £1.19.0 |
Transcribe other information
14
24
Transcriber's notes
There should be £20.0.0 in the £10-£14 Carry Over column. However, the Duty is correct at £1.19.0
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).