, 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=13){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 |
|---|---|---|---|---|---|---|---|---|---|
| Inveresk Parish | |||||||||
| Andrew Oliver Mercht [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander Wilson Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Archibald Kempt Mercht [Merchant] | 3 | £10.0.0 | £0.6.8 | ||||||
| John Thomson Mercht [Merhant] | 4 | £5.0.0 | £0.1.8 | ||||||
| Mr Moir Mercht [Merchant] | 5 | £5.0.0 | £0.1.8 | ||||||
| Henry Kerr Sadler | 6 | £5.0.0 | £0.1.8 | ||||||
| Mrs Brown Mert [Merchant] | 7 | £5.0.0 | £0.1.8 | ||||||
| Mrs Lambeth Mert [Merchant] | 8 | £5.0.0 | £0.1.8 | ||||||
| John Cree Mert [Merchant] | 9 | £5.0.0 | £0.1.8 | ||||||
| Mrs Tod Mert [Merchant] | 10 | £8.0.0 | £0.2.8 | ||||||
| John Rodger Mert [Merchant] | 11 | £7.0.0 | £0.2.4 | ||||||
| John Cathie | 12 | £10.0.0 | £0.6.8 | ||||||
| Dalkeith Parish | |||||||||
| Ebeneezer Clarkson Surgeon | 13 | £6.0.0 | £0.2.0 | ||||||
| Mr Foggon Mert [Merchant] | 14 | £6.0.0 | £0.2.0 | ||||||
| Peter WatsonMert [Merchant] | 15 | £6.0.0 | £0.2.0 | ||||||
| Walter Smith Sadler | 16 | £6,0,0 | £0,2,0 | ||||||
| Hector Dickson Mert [Merchant] | 17 | £6.0.0 | £0.2.0 | ||||||
| Mr Dalziel Mert [Merchant] | 18 | £6.0.0 | £0.2.0 | ||||||
| Mr Richardson Mert [Merchant] | 19 | £5.0.0 | £0.1.8 | ||||||
| Alexander Tweedie Mert [Merchant] | 20 | £7.0.0 | £0.2.4 | ||||||
| Mr Pringle Mert [Merchant] | 21 | £8.0.0 | £0.2.8 | ||||||
| Miss Wilson Mert [Merchant] | 22 | £12.0.0 | £0.8.0 | ||||||
| William Sheils Mert [Merchant] | 23 | £5.0.0 | £0.1.8 | ||||||
| Ebeneezer Scott Surgeon | 24 | £10.0.0 | £0.6.8 | ||||||
| John Wardlaw Mert [Merchant] | 25 | £12.0.0 | £0.8.0 | ||||||
| Mr Simpson Surgeon | 26 | £7.0.0 | £0.2.4 | ||||||
| James Ronaldson Mert [Merchant] | 27 | £5.0.0 | £0.1.8 | ||||||
| Charles Watson Mert [Merchant] | 28 | £6.0.0 | £0.2.0 | ||||||
| Miss Menzies Mert [Merchant] | 29 | $8.0.0 | £0.2.8 | ||||||
| Carry over | 143 | £54.0.0 | £4.3.8 |
Transcribe other information
[Page] 13
Survey of the Rates and Duties arisen on Shops in the Exterior part of
the County of Edinburgh from 5th April 1787 To 5th April 1788 by John Wood, Surveyor
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).