, Shop tax - Volume 4 - Burghs (see 'More info' for burgh details), E326/4/4&destination=/virtual-volumes/volume-images/volume_data-E326-4-4/REX01666?image_number=89){kind=link}
Volume contents
- 1 - Burghs 1786-7 , Aberdeen
- 7 - Burghs 1786-7 , Ayr
- 9 - Burghs 1786-7 , Banff
- 11 - Burghs 1786-7 , Campbeltown
- 13 - Burghs 1786-7 , Dingwall
- 15 - Burghs 1786-7 , Dumfries
- 19 - Burghs 1786-7 , Dunbar
- 21 - Burghs 1786-7 , Dundee
- 25 - Burghs 1786-7 , Edinburgh
- 43 - Burghs 1786-7 , Elgin
- 45 - Burghs 1786-7 , Forres
- 47 - Burghs 1786-7 , Glasgow
- 75 - Burghs 1786-7 , Haddington
- 77 - Burghs 1786-7 , Inveraray
- 79 - Burghs 1786-7 , Inverness
- 81 - Burghs 1786-7 , Irvine
- 83 - Burghs 1786-7 , Jedburgh
- 85 - Burghs 1786-7 , Kirkcudbright
- 87 - Burghs 1786-7 , Kirkwall
- 89 - Burghs 1786-7 , Lanark
- 91 - Burghs 1786-7 , Montrose
- 93 - Burghs 1786-7 , Perth
- 97 - Burghs 1786-7 , Sanquhar
- 99 - Burghs 1786-7 , Selkirk
- 101 - Burghs 1786-7 , Stirling
- 103 - Burghs 1786-7 , Stranraer
- 105 - Burghs 1786-7 , Tain
| 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 |
|---|---|---|---|---|---|---|---|---|---|
| Lanerk Town | |||||||||
| Mrs Brownlee Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander Blair Merchant | 2 | £6.0.0 | £0.2.0 | ||||||
| William Bannantyne Surgeon | 3 | £5.0.0 | £0.1.8 | ||||||
| William Telfier Mercht [Merchant] | 4 | £5.0.0 | £0.1.8 | ||||||
| James Forrest Merchant | 5 | £5.10.0 | £0.1.10 | ||||||
| William Brown Writer | 6 | £5.0.0 | £0.1.8 | ||||||
| [Total] | 6 | £32.10.0 | £.0.10.10 | ||||||
| Grand Total | £0.10.10 | ||||||||
| Proof - Shops Rented from £5 to £9 Inclusive £32.10.0...£0.10.10 | Grand Total £10.10.0 |
Transcribe other information
Survey of the Duties on Shops in the Royal Burgh of Lanerk for the year
the 5th of April 1786 to 5th of April 1787.......William Mure Surveyor
I William Mure Surveyor aforesaid, do hereby Certify, that, upon careful Examination
of the foregoing Several Rates and Duties I find they Amount in Whole to Ten Shillings and
Ten-pence Sterling, and that upon the.............I Delivered to James Waggateshaw
Collector of the said Duties for the Burgh aforesaid an Exact Duplicate of the Above
Account, duely Examined & Compared with the foregoing which contained my Oath,
that Notices were left with the Several Inhabitants or at their Dwelling houses of the Dates
Annexed, to their respective names that they were to be Charged with the Sums hereby
Certified to be due from them.................by me William Mure Surveyor
Scottish Exchequer (Tax Records), Shop tax - Volume 4 - Burghs (see 'More info' for burgh details), E326/4/4
This volume contains information on who paid late 18th century shop tax in the burghs of Aberdeen, Ayr, Banff, Campbeltown, Dingwall, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inverary, Inverness, Irvinem Jedburgh, Kirkcudbright, Kirkwall, Lanark, Montrose, Perth, Sanquhar, Selkirk, Stirling, Stranraer, and Tain.
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).