, 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=3){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 |
|---|---|---|---|---|---|---|---|---|---|
| Country Parishes Collected | |||||||||
| Kilmarnock | 26 | £136.0.0 | £2.5.4 | ||||||
| Mauchline | 2 | £10.0.0 | £0.3.4 | ||||||
| Old Cumnock | 2 | £10.0.0 | £0.3.4 | ||||||
| Beith | 9 | £16.0.0 | £0.15.4 | ||||||
| Stewartoun | 3 | £16.0.0 | £0.5.4 | ||||||
| Stevenstoun | 2 | £10.0.0 | £0.3.4 | ||||||
| Maybole | 3 | £15.0.0 | £0.5.0 | ||||||
| Girvan | 1 | £5.0.0 | £0.1.8 | ||||||
| Total Country Parishes Collected | 48 | £248.0.0 | £4.2.8 |
Transcribe other information
3
Proof 48 Shops valued at £248.0.0 which at 4d [0.0.4] p [per] £ Sterling is £4.2.8
I Robert Aiken Surveyor aforesaid do hereby Certify, that upon Carefull Examination of the
forgoing Rates and Duties, I find they amount in whole to Four pounds two shillings and Eight
pence sterling, And that upon the sixth day of January Current, I delivered to Mr. Charles Shaw
deputy Collector of said duties, at the Office of John Montgomery Esquire principal Collector thereof
for said County, an Exact duplicate of and duly Examined and Compared with the foregoing Account
which contained my Oath, that Notices were left with the several Inhabitants, Or at their dwelling
Houses of the dates foresaid, that they were to be charged with the sums hereby Certified to be due
from them.
Robert Aiken Surveyor
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).