, 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=51){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 |
|---|---|---|---|---|---|---|---|---|---|
| 6 Jul 1786 | Kelso Parish | ||||||||
| James Wait Kelso | 1 | £8.0.0 | £0.2.8 | ||||||
| Thomas Frazer Kelso | 2 | £8.0.0 | £0.2.8 | ||||||
| John Gray Kelso | 3 | £5.0.0 | £0.1.8 | ||||||
| John Watson Kelso | 4 | £5.0.0 | £0.1.8 | ||||||
| Thomas Fair Kelso | 5 | £8.0.0 | £0.2.8 | ||||||
| Mrs Newton Kelso | 6 | £5.0.0 | £0.1.8 | ||||||
| James Palmer Kelso | 7 | £5.0.0 | £1.8.0 | ||||||
| John Dickson Kelso | 8 | £10.0.0 | £0.6.8 | ||||||
| James Hardy Kelso | 9 | £6.0.0 | £0.2.0 | ||||||
| James Ormston Kelso | 10 | £5.0.0 | £0.1.8 | ||||||
| George Hoy Kelso | 11 | £5.0.0 | £0.1.8 | ||||||
| Robert Nicol Kelso | 12 | £10.0.0 | £0.6.8 | ||||||
| 7 July 1786 | Andrew Lockie Kelso | 13 | £8.0.0 | £0.2.8 | |||||
| William Crawford Kelso | 14 | £5.0.0 | £0.1.8 | ||||||
| John Blackie Kelso | 15 | £5.0.0 | £0.1.8 | ||||||
| John Walker Kelso | 16 | £5.0.0 | £0.1.8 | ||||||
| Miss Roxburgh Kelso | 17 | £15.0.0 | £0.15.0 | ||||||
| Miss Wilson Kelso | 18 | £12.0.0 | £0.8.0 | ||||||
| Archbald Johnston | 19 | £12.0.0 | £0.8.0 | ||||||
| Captain Alexander Dickson Kelso | 20 | £8.0.0 | £0.2.8 | ||||||
| William Craig Kelso | 21 | £5.0.0 | £0.1.8 | ||||||
| William Rutherford Kelso | 22 | £5.0.0 | £0.1.8 | ||||||
| Charles Williamson Kelso | 23 | £5.0.0 | £0.1.8 | ||||||
| 23 | £106.0.0 | £44.0.0 | £15.0.0 | £3.19.8 | |||||
| 22 Jun 1786 | Hawick Parish | ||||||||
| James Eckron Hawick | 1 | £5.0.0 | £0.1.8 | ||||||
| William Oliver Hawick | 2 | £5.0.0 | £0.1.8 | ||||||
| John Nixon Hawick | 3 | £5.0.0 | £0.1.8 | ||||||
| James Oliver Hawick | 4 | £6.0.0 | £0.2.0 | ||||||
| 23 Jun 1786 | Thomas Turnbul Hawick | 5 | £6.0.0 | £0.2.0 | |||||
| George Turnbul Hawick | 6 | £5.0.0 | £0.1.8 | ||||||
| Walter Wilson Hawick | 7 | £5.0.0 | £0.1.8 | ||||||
| James Dickson Hawick | 8 | £5.0.0 | £0.1.8 | ||||||
| 8 | £42.0.0 | £0.14.0 | |||||||
| Parishes Collected | |||||||||
| Kelso Parish | £106.0.0 | £44.0.0 | £15.0.0 | ||||||
| Hawick Parish | £42.0.0 | ||||||||
| 31 | £148.0.0 | £44.0.0 | £15.0.0 |
Transcribe other information
51
A Surey of SHOP TAX in the Shire of Jedburgh
from the 5 April 1786 to the 5 April 1787 By William Brunton Surveyor
Proof
£148.0.0 at 4d [£0.0.4] per pound for one year is £2.9.4
44 at 8 [£0.0.8] per pound for one year is £1.9.4
15 at 12 [£0.1.0] per pound for on year is £0.15.0
£4.13.8
I William Brunton do hereby certify that upon careful examination of the
foregoing Rates and Dutys I find they amount in whole to the sum of four
Pound thirteen Shillings and eight pence sterling and that upon the 26 day of
September I delivered to John Rutherford - Collector of the said
dutys for the Shire aforesaid an exact duplicate of the above Accounts examined
left with the several persons and that they are liable in the Sums set Against their
Several names.
William Brunton
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).