, 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=34){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 |
|---|---|---|---|---|---|---|---|---|---|
| Brought over | 24 | ||||||||
| 10 Jul 1786 | Biggar Parish 30th | ||||||||
| William Baillie Surgeon | 1 | £5.0.0 | £0.1.8 | ||||||
| William Bow Surgeon | 1 | £5.0.0 | £0.1.8 | ||||||
| George Bertram Mercht [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| John Black Mercht [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| James Bertram Surgeon | 1 | £5.0.0 | £0.1.8 | ||||||
| William Vallance Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| William Fleming Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| 7 | £39.0.0 | £0.13.0 | |||||||
| The Shops in Lanark Shire Collected into one Total | |||||||||
| From Page1 | Barony Parish 1st | 4 | £22.10.0 | £0.7.6 | |||||
| From Page1 | Gorbals Parish 2nd | 9 | £55.5.0 | £0.18.5 | |||||
| From Page1 | Hamilton Parish 14th | 11 | £62.0.0 | £12.0.0 | £1.8.8 | ||||
| From Page2 | Biggar Parish 30th | 7 | £39.0.0 | £0.13.0 | |||||
| 31 | £178.15.0 | £12.0.0 | £3.7.7 | ||||||
| Grand Total | £3.7.7 | ||||||||
| Proof of | |||||||||
| Shops Rented from £5 to £9 Sterling Inclusive | £178.15 | £2.19.7 | |||||||
| Shops Rented from £10 to £14 Inclusive | £12.0.0 | £0.8.0 |
Transcribe other information
(2) 34 Lanark Shire Survey continued
I William Mure Surveyor aforesaid do hereby Certify, that, upon Careful
Examination of the foregoing Several Rates & Duties, I find they amount in whole
to Three Pounds Seven Shilling's and Seven Pence Sterling and that upon the [--]
[--] I delivered to James Hamilton Esquire Collector of the said Duties for
the Shire aforesaid, an Exact Duplicate of the above account duely Examined and
Compared with the foregoing which contained my Oath, that Notices were left [with]
the Several Inhabitants or at their Dwelling houses of the Dates annexed to [their]
respective names that they were to be Charged with the Sums hereby Certified [to be]
due from them by me William Mure Surveyor
Transcriber's notes
Under number of shops heading, surveyor has noted a numerical list instead of individual count. I have followed the tax paid to calculate individual count
Although full details of tax paid is lost in the margin, I know rates paid from other pages
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).