, 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=42){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 |
|---|---|---|---|---|---|---|---|---|---|
| Greenock Brought over | 30 | £185.0.0 | £34.0.0 | £4.4.4 | |||||
| Doctor Nimmo | 1 | £6.0.0 | £0.2.0 | ||||||
| Robert Burns mercht. [merchant] | 2 | £7.0.0 | £0.2.8 | ||||||
| Alexander McFee | 3 | £5.0.0 | £0.1.8 | ||||||
| James Scott | 4 | £5.0.0 | £0.1.8 | ||||||
| Robert Maitland Grocer | 5 | £12.0.0 | £0.8.0 | ||||||
| Patrick McDougal merchant | 6 | £5.0.0 | £0.1.8 | ||||||
| Donald McCallum | 7 | £5.0.0 | £0.1.8 | ||||||
| John Kerr | 8 | £5.0.0 | £0.1.8 | ||||||
| James Keir | 9 | £6.0.0 | £0.2.0 | ||||||
| James Lang Junior Mercht. [Merchant] | 40 | £7.0.0 | £0.2.4 | ||||||
| Archbald Thomson | 1 | £8.0.0 | £0.2.8 | ||||||
| Charles McLaughlan | 2 | £6.0.0 | £0.2.0 | ||||||
| Daniel McGibbon | 3 | £6.0.0 | £0.2.0 | ||||||
| Thomas McAlpine | 4 | £8.0.0 | £0.2.8 | ||||||
| Daniel McGowan | 5 | £8.0.0 | £0.2.8 | ||||||
| Gabriel Laird | 6 | £8.0.0 | £0.2.8 | ||||||
| Laird Dick & Co. [Company] | 7 | £8.0.0 | £0.2.8 | ||||||
| Archbald & Duncan Campbell | 8 | £10.0.0 | £0.6.8 | ||||||
| William Kay Merchant | 9 | £8.0.0 | £0.2.8 | ||||||
| John Kelso & Co. [Company] | 50 | £10.0.0 | £0.6.8 | ||||||
| James Kelly | 1 | £10.0.0 | £0.6.8 | ||||||
| James Thomson Tobbaconist | 2 | £10.0.0 | £0.6.8 | ||||||
| Dugal McCallum | 3 | £10.0.0 | £0.6.8 | ||||||
| James Kennedy & Co. [Company] | 3 | £10.0.0 | £0.6.8 | ||||||
| Angus Munn | 5 | £7.0.0 | £0.2.4 | ||||||
| James Hainings | 6 | £10.0.0 | £0.6.8 | ||||||
| William Lang | 7 | £9.0.0 | £0.3.0 | ||||||
| James Love Merchant | 8 | £5.0.0 | £0.1.8 | ||||||
| William Jamieson Merchant | 9 | £12.0.0 | £0.8.0 | ||||||
| Alexander Miller | 60 | £5.0.0 | £0.1.8 | ||||||
| Carried Forward | £322.0.0 | £128.0.0 | £9.12.8 |
Transcribe other information
42 [Page] 2
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).