, 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=25){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 |
|---|---|---|---|---|---|---|---|---|---|
| Dalkeith Parish | |||||||||
| Brought Over | 15 | £77.0.0 | £20.0.0 | £1.19.0 | |||||
| Ebenezer Scott | £10.0.0 | £0.6.8 | |||||||
| Dr [Doctor] Simpson | £7.0.0 | £0.2.4 | |||||||
| James Ronaldson | £7.0.0 | £0.2.4 | |||||||
| Charles Watson | £6.0.0 | £0.2.0 | |||||||
| Mrs Young | £6.0.0 | £0.2.0 | |||||||
| Robert Brunton | £5.0.0 | £0.1.8 | |||||||
| Robert Welsh | £8.0.0 | £0.2.4 | |||||||
| David Reid | £5.0.0 | £0.1.8 | |||||||
| Andrew Young | £10.0.0 | £0.6.8 | |||||||
| Mr Speirs Shirra | £10.0.0 | £0.6.8 | |||||||
| David Mathison | £8.0.0 | £0.2.4 | |||||||
| William Wands | £5.0.0 | £0.1.8 | |||||||
| Thomas Brigges & Co [Company] | £5.0.0 | £0.1.8 | |||||||
| Mrs Taylor | £6.0.0 | £0.2.0 | |||||||
| Alexander White | £6.0.0 | £0.2.0 | |||||||
| Alexander Tweedie | £6.0.0 | £0.2.0 | |||||||
| Messrs Wilson & Elliot | 32 | £5.0.0 | £0.1.8 | ||||||
| £162.0.0 | £50.0.0 | £4.7.4 | |||||||
| Out Parishes | |||||||||
| Libberton Walter Glover | £6.0.0 | £0.2.0 | |||||||
| Midcalder Peter Nicol | £5.0.0 | £0.1.8 | |||||||
| Midcalder John Penney | £5.0.0 | £0.1.8 | |||||||
| Midcalder Dr [Doctor] Goodsire | £5.0.0 | £0.1.8 | |||||||
| Pennycuick John Niven | £5.0.0 | £0.1.8 | |||||||
| Pennycuick Dr [Doctor] Wallace | £5.0.0 | £0.1.8 | |||||||
| Crighton William McKinzie | 7 | £5.0.0 | £0.1.8 | ||||||
| £36.0.0 | £0.12.0 |
Transcribe other information
15
25
Transcriber's notes
Duty for Robert Welsh and David Mathison should be £0.2.8, not £0.2.4, however, the £4.7.4 total is correct.
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).