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 | Coldstream Parish | ||||||||
| 3 Aug 1786 | Doctor Hall Coldstream | 1 | £6.0.0 | £0.2.0 | |||||
| Thomas Weatherhead Coldstream | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Dick Coldstream | 1 | £5.0.0 | £0.1.8 | ||||||
| 3 | £16.0.0 | £0.5.4 | |||||||
| Dunse Parish | |||||||||
| 5 Aug 1786 | William Gladstaines Dunse | 1 | £6.0.0 | £0.2.0 | |||||
| John Davidson Dunse | 1 | £5.0.0 | £0.1.8 | ||||||
| James Hunter Dunse | 1 | £12.0.0 | £0.8.0 | ||||||
| Thomas Gray Dunse | 1 | £5.0.0 | £0.1.8 | ||||||
| William Cleghorn Dunse | 1 | £5.0.0 | £0.1.8 | ||||||
| John Hunter & Son | 1 | £5.0.0 | £0.1.8 | ||||||
| John Whitelaw | 1 | £5.0.0 | £0.1.8 | ||||||
| 7 | 31 | 12 | £0.18.4 | ||||||
| Ayton Parish | |||||||||
| 11 Aug 1786 | Aron Lyol Ayton | 1 | £5.0.0 | £0.1.8 | |||||
| Eymouth Parish | |||||||||
| 11 Aug 1786 | James Mercer Eymouth | 1 | £6.0.0 | £0.2.0 | |||||
| Mr Edgar Eymouth | 1 | £6.0.0 | £0.2.0 | ||||||
| 2 | 12 | £0.4.0 | |||||||
| Parishes Collected | |||||||||
| 1 | Coldstream | 3 | 16 | £0.5.4 | |||||
| 2 | Dunse | 7 | 31 | 12 | £0.18.4 | ||||
| 3 | Ayton | 1 | 5 | £0.1.8 | |||||
| 4 | Eymouth | 2 | 12 | £0.4.0 | |||||
| 13 | 64 | 12 | £1.9.4 |
Transcribe other information
Duty on Shops Ariseing in the County of Berwick
from 5th April 1786 to 5th April 1787 by Henry Watson, Surveyor
Proof
£64.0.0 at 4d [£0.0.4] p [per] £ is £1.1.4
£12.0.0 at 8d [£0.0.8] p [per] £ is £0.8.0
£1.9.4
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).