, 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=44){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 |
|---|---|---|---|---|---|---|---|---|---|
| New Port Glasgow | |||||||||
| Doctor Mollison | 1 | £5.0.0 | £0.1.8 | ||||||
| John Forster | 2 | £8.0.0 | £0.2.8 | ||||||
| Mr. Forster | 3 | £5.0.0 | £0.1.8 | ||||||
| Alexander McCarter | 4 | £8.0.0 | £0.2.8 | ||||||
| William Scott Coppersmith | 5 | £6.0.0 | £0.2.0 | ||||||
| Alexander Steven Merchant | 6 | £8.0.0 | £0.2.8 | ||||||
| Robert Cumming | 7 | £6.0.0 | £0.2.0 | ||||||
| James Shaw | 8 | £6.0.0 | £0.2.0 | ||||||
| John Wilson | 9 | £6.0.0 | £0.2.0 | ||||||
| Doctor Carmichael | 10 | £5.0.0 | £0.1.8 | ||||||
| Mr. Robertson | 1 | £7.0.0 | £0.2.4 | ||||||
| Alexander Bryce | 2 | £5.0.0 | £0.1.8 | ||||||
| William Howatt | 3 | £5.0.0 | £0.1.8 | ||||||
| Mr. Levingston | 4 | £5.0.0 | £0.1.8 | ||||||
| John Barr Watchmaker | 5 | £5.0.0 | £0.1.8 | ||||||
| Hugh McMultrie | 6 | £5.0.0 | £0.1.8 | ||||||
| William Shearer | 7 | £8.0.0 | £0.2.4 | ||||||
| John Walker Merchant | 8 | £8.0.0 | £0.2.8 | ||||||
| £111.0.0 | £1.17.0 |
Transcribe other information
44 [Page] 4
Transcriber's notes
The duty shillings and pence columns are slightly hidden due to the fold of the pages and can not be completely transcribed
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).