, 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=37){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 |
|---|---|---|---|---|---|---|---|---|---|
| Boness [Borrowstouness] Town | |||||||||
| Andrew Fergus | 1 | £5.0.0 | £0.1.8 | ||||||
| William Baird | 2 | £5.0.0 | £0.1.8 | ||||||
| James Aiken | 3 | £5.10.0 | £0.1.10 | ||||||
| Henry Rymer | 4 | £5.0.0 | £0.1.8 | ||||||
| James Smith | 5 | £5.0.0 | £0.1.8 | ||||||
| Robert Henderson | 6 | £5.0.0 | £0.1.8 | ||||||
| Peter Lawson | 7 | £6.0.0 | £0.2.0 | ||||||
| Total | 7 | £36.10.0 | £0.12.2 |
Transcribe other information
37
Survey of the Rates and duties in the County of Linlithgow upon
from 5th April 1786 to 5th April 1787 ..James Allan Surveyor
I James Allan Surveyor aforesaid do hereby Certify That upon Carefull Examination
of the foregoing Several Rates and duties I find they amount in Whole to Twelve Shillings and Two
pence Sterg. [Sterling] and upon 2nd Currt. [Current] I delivered to Mr James Taylor of the said duties for
the County aforesaid an Exact Duplicate of the above Account duly Examined and Compared
with the foregoing, which contained my Oath that Notices were left with the Several Inhabitants
or at their dwelling houses that they were to be Charged with the Sums hereby certified to be due from
them.
Alloa 3rd Oct. [October] 1786 James Allan 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).