, 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=54){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 | Falkirk Brt [Brought] Over | 25 | £140.0.0 | £2.6.8 | |||||
| 29 July 1786 | Mrs Scrimgeour | 1 | £5.0.0 | £0.1.8 | |||||
| John Wilson | 1 | £5.0.0 | £0.1.8 | ||||||
| John Gourlay | 1 | £5.0.0 | £0.1.8 | ||||||
| James McKell Surgeon | 1 | £6.0.0 | £0.2.0 | ||||||
| Thomas Young | 1 | £5.0.0 | £0.1.8 | ||||||
| George Renny | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Walker Surgeon | 1 | £5.0.0 | £0.1.8 | ||||||
| Total | 32 | £176.0.0 | £2.18.8 |
Transcribe other information
54 Stirling County SHOP TAX Continued
I, James Allan Surveyor aforesaid do hereby certify That upon carefull Examination
of the foregoing several rates and duties I find they amount in Whole to Two pounds
Eighteen Shillings & Eight pence Sterl [Sterling], & that upon 25 Current I delivered to Mr Thomas King
Collector of the Said duties for the Town aforesaid and County an exact duplicate of the
above Account duly examined and compared with the foregoing which contained my Oath
that notices were left with the Several Inhabitants or at their dwelling Houses on the
dates annexed to their respective names. that they were to be charged with the Sums
Certified to be due from them. James Allan Surveyor
Alloa 28th Octr. [October] 1786
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).