, 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=26){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 |
|---|---|---|---|---|---|---|---|---|---|
| The Whole of the Shopes Collected | |||||||||
| Westkirk | 145 | £770.0.0 | £93.0.0 | £18.0.0 | £16.16.8 | ||||
| Cannongate | 66 | £316.0.0 | £91.0.0 | £47.0.0 | £20.0.0 | £11.18.0 | |||
| South Leith | 95 | £458.0.0 | £211.0.0 | £15.0.0 | £15.8.4 | ||||
| North Leith | 5 | £15.0.0 | £11.0.0 | £20.0.0 | £1.17.4 | ||||
| Inveresk | 16 | £93.0.0 | £1.11.0 | ||||||
| Dalkeith | 32 | £162.0.0 | £50.0.0 | £4.7.4 | |||||
| Out Parishes | 7 | £36.0.0 | £0.12.0 | ||||||
| Grand total | 366 | £1850.0.0 | £456.0.0 | £80.0.0 | £40.0.0 | £52.10.8 | |||
| Proof | |||||||||
| £1850.0.0 at 4d [£0.0.4] per Amounts to | £30.16.8 | ||||||||
| £456.0.0 at 8d [£0.0.8] per is | £15.4.0 | ||||||||
| £80.0.0 at 1/- [£0.1.0] per is | £4.0.0 | ||||||||
| £40.0.0 at 1/3 [£0.1.3] per is | £2.10.0 | ||||||||
| £52.10.8 |
Transcribe other information
26
16
I John Wood Surveyor aforesaid do hereby Certify That upon careful Ex-
-amination I find these duties to amount to the sum of fifty two pounds
ten Shillings Eight pence Sterling And that upon this present day being the fifth
of December 1786 I did deliver to George Cranstoun Collector a full
Duplicate of the above Acct [Account] duly examined & compared and in which
I certified that Notices had been left with the Inhabitants intimating
the several Charges to be made agt [against] them
James Wood
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).