, 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=46){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 Forward | 30 | £170.0.0 | £20.0.0 | £3.10.0 | |||||
| Adam Wright Turner | 1 | £5.0.0 | £0.1.8 | ||||||
| Findlay Weir | 2 | £5.0.0 | £0.1.8 | ||||||
| William Jamieson Merchant | 3 | £7.0.0 | £0.2.4 | ||||||
| James Miller | 4 | £5.0.0 | £0.1.8 | ||||||
| Alexander Abercrombie Merch. [Merchant] | 5 | £8.0.0 | £0.2.8 | ||||||
| Duncan Taylor Shoemaker | 6 | £7.0.0 | £0.2.4 | ||||||
| David Turner Miller | 7 | £6.0.0 | £0.2.0 | ||||||
| James Buchanan | 8 | £9.0.0 | £0.3.0 | ||||||
| James Craig Shoemaker | 9 | £10.0.0 | £0.6.? | ||||||
| James Easton | 40 | £5.0.0 | £0.1.8 | ||||||
| William McKenzie Merch. [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| John Robertson Grocer | 2 | £9.0.0 | £0.3.0 | ||||||
| Thomas Barry | 3 | £6.0.0 | £0.2.0 | ||||||
| Robert Barr merchant | 4 | £5.0.0 | £0.1.8 | ||||||
| William Orr | 5 | £5.0.0 | £0.1.8 | ||||||
| William Cherrylow Barbar | 6 | £5.0.0 | £0.1.8 | ||||||
| John Craig Merchant | 7 | £5.0.0 | £0.1.8 | ||||||
| Andrew Kidstone Candlemaker | 8 | £6.0.0 | £0.2.0 | ||||||
| William Wood | 9 | £8.0.0 | £0.2.0 | ||||||
| Francis Wood | 50 | £7.0.0 | £0.2.4 | ||||||
| Mr. Christie | 1 | £7.0.0 | £0.2.4 | ||||||
| William Anderson | 2 | £7.0.0 | £0.2.4 | ||||||
| John Adam | 3 | £6.0.0 | £0.2.0 | ||||||
| Alexander McNair | 5 | £6.0.0 | £0.2.0 | ||||||
| David Dowie | 6 | £7.0.0 | £0.2.4 | ||||||
| John Stuart | 7 | £8.0.0 | £0.2.0 | ||||||
| Alexander Davidson | 8 | £10.0.0 | £0.6.8 | ||||||
| Thomas Barry Tobbaconist | 9 | £5.0.0 | £0.1.8 | ||||||
| James Gardner | 60 | £7.0.0 | £0.2.4 | ||||||
| £350.0.0 | £40.0.0 | £7.3.4 |
Transcribe other information
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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).