, 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=9){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 | Alloa Parish | ||||||||
| 19 Jun 1786 | James Johnston Mercht [Merchant] | 1 | £6.0.0 | £0.2.0 | |||||
| 20 Jun 1786 | George Pearson Mercht [Merchant] | 1 | £6.0.0 | £0.2.0 | |||||
| David Kirk Mercht [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Robert Barton Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Galloway Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| John Schaw Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| John McCulloch Mercht [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Mathew Brydie Mercht [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Meikle & Youngar Mercht [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| William Niccol Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| James Duncan Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| 21 Jun 1786 | Mrs Buchannan Mercht [Merchant] | 1 | £7.0.0 | £0.2.4 | |||||
| John Drysdale Mercht [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| William Murdoch Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Ferguson Mercht [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| James Haig | 1 | £5.0.0 | £0.1.8 | ||||||
| Total | 16 | £92.0.0 | £1.10.8 |
Transcribe other information
Survey in the County of Clackmannan upon
SHOP TAX.
from 5th April 1786 to 5th April 1786 p [per] James Allan Surveyor
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 One pound
Ten Shillings & Eightpence Sterg [Sterling] and that upon the 30th Ult [ultimo mense] [30 Sep 1786] I delivered to Mr John Jameson
Collector of the Said duties for the Shire aforesaid 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 that they were to be charged with the Sums
hereby Certified to be due from them
James Allan Surveyor
Alloa 3d 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).