, 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=5){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1786 | Mrs Anderson Cullen | 1 | £5.0.0 | £0.1.8 | |||||
| George Hunter McDuff | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Rudoch Keith | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Dow Keith | 1 | £5.0.0 | £0.1.8 | ||||||
| 4 | £20.0.0 | £0.6.8 |
Transcribe other information
Survey of the SHOP TAX arising in the County of Banff
from the 5th day of April 1786 to the 5th day of April 1787 by P McDonald, Surveyor
Proof
4 Shops at £5.0.0 each for a year is at £0.0.4 pound £0.6.8
I Patrick McDonald, Surveyor aforesaid do hereby Certify that upon careful
Examination of the foregoing, Several Rates and districts, I find they
Amount in whole to Six shillings and Eight pence Sterling and that I
Delivered to John Reid, Collector of the said duties in the County of
Banff upon the 20th day of December 1786 which contained my Oath that
Notices were left with the whole foregoing Inhabitants or at their Dwelling
Houses of the respective dates for said & that they were to be Charged,
with the sums hereby Certified to be due from them
Patrick McDonald Surveyor
Sworn before me at Forres this 11 Day of January 1787
Alexander Grant J.P. [Justice of the Peace]
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).