, Shop tax - Volume 5 - Counties (see 'More info' for county details), E326/4/5&destination=/virtual-volumes/volume-images/volume_data-E326-4-5/REX01666?image_number=11){kind=link}
Volume contents
- 1 - Counties 1887-8 , Ayrshire
- 5 - Counties 1887-8 , Banffshire
- 7 - Counties 1887-8 , Berwickshire
- 9 - Counties 1887-8 , Clackmannanshire
- 11 - Counties 1887-8 , Dunbartonshire
- 13 - Counties 1887-8 , Midlothian
- 33 - Counties 1887-8 , Lanarkshire
- 37 - Counties 1887-8 , West Lothian
- 41 - Counties 1887-8 , Renfrewshire
- 51 - Counties 1887-8 , Roxburghshire
- 55 - Counties 1887-8 , 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 |
|---|---|---|---|---|---|---|---|---|---|
| 1877 | Kirkintilloch | ||||||||
| James Sterling | 1 | £5.0.0 | £0.1.8 | ||||||
| Bailie William Fergus | 1 | £8.0.0 | £0.2.8 | ||||||
| Robert Forsyth | 1 | £6.0.0 | £0.2.0 | ||||||
| Robert Ferry | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Dollar | 1 | £5.0.0 | £0.1.8 | ||||||
| 5 | £29.0.0 | £0.9.8 | |||||||
| Bonhill | |||||||||
| Mr Robertson | 1 | £6.0.0 | £0.2.0 | ||||||
| Kirkintilloch | 5 | £29.0.0 | £0.9.8 | ||||||
| Bonhill | 1 | £6.0.0 | £0.2.0 | ||||||
| 6 | £35.0.0 | £0.11.8 | |||||||
| David Hutcheson | |||||||||
| 36 @ 4d [£0.0.4] | £0.11.8 |
Transcribe other information
Survey of SHOP TAX. for the County of Dumbarton
from the 5th April 1787 till the 5th April 1788 Taken By David Hutcheson Surveyor
I David Hutcheson Surveyor aforesaid Do hereby Certify that upon Carefull
Examination of the foregoing Rates and Duties I find they amount
in whole to Eleven shillings and eight pence sterling And that
upon the date hereof I delivered to Mr Thomas Ewing Collector
of the said duties for the County aforesaid an exact Duplicate
of the above account duly Examined & compared with the fore-
-going, 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
David Hutcheson
Glasgow 28 decr [December] 1787
Scottish Exchequer (Tax Records), Shop tax - Volume 5 - Counties (see 'More info' for county details), E326/4/5
This volume contains information on who paid late 18th century shop tax in the counties of Ayrshire, Berwickshire, Clackmannanshire, East Lothian, Midlothian, Lanarkshire, West Lothian, Renfrewshire, Roxburghshire, 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).