, 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=14){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 |
|---|---|---|---|---|---|---|---|---|---|
| Dalkeith Parish Contd [Continued] | |||||||||
| Brought over | £143.0.0 | £54.0.0 | £4.3.8 | ||||||
| Ben Collier Mercht [Merchant] | 30 | £7.0.0 | £0.2.4 | ||||||
| Mrs Young Mercht [Merchant] | 31 | £5.0.0 | £0.1.8 | ||||||
| James Fergusson Mercht [Merchant] | 32 | £6.0.0 | £0.2.0 | ||||||
| John Fergusson Mercht [Merchant] | 33 | £8.0.0 | £0.2.8 | ||||||
| Robert Welsh Watchmr [Watchmaker] | 34 | £8.0.0 | £0.2.8 | ||||||
| Robert Brunton Mercht [Merchant] | 35 | £5.0.0 | £0.1.8 | ||||||
| Mr Spiers Shirra Mert [Merchant] | 36 | £10.0.0 | £0.6.8 | ||||||
| David Mathison Candlemr [Candlemaker] | 37 | £5.0.0 | £0.1.8 | ||||||
| David Crichton & Co Merts [Merchants] | 38 | £5.0.0 | £0.1.8 | ||||||
| Mrs Taylor Mert [Merchant] | 39 | £6.0.0 | £0.2.0 | ||||||
| John Dick Mert [Merchant] | 40 | £5.0.0 | £0.1.8 | ||||||
| Charles Elliot Mert [Merchant] | 41 | £6.0.0 | £0.2.0 | ||||||
| Mr White Mert [Merchant] | 42 | £5.0.0 | £0.1.8 | ||||||
| James Aitken Mert [Merchant] | 43 | £6.0.0 | £0.2.0 | ||||||
| Midcalder Parish | |||||||||
| 4 Jul 1787 | Peter Nicol Mert [Merchant] | 44 | £5.0.0 | £0.1.8 | |||||
| 4 Jul 1787 | John Penny Mert [Merchant] | 45 | £5.0.0 | £0.1.8 |
Transcribe other information
[Page] 14
Proof
£230.0.0 at 4d [£0.0.4] per £ amounts to £3.16.8
£64.0.0 at 8d [£0.0.8] per £ amounts to £2.2.8
£5.19
I John Wood Surveyor aforesaid do hereby Certify That upon careful
Examination I find these Duties to amount to the Sum of five pounds
nineteen Shillings and four pence Sterling and that this present
day being the 15th of October 1787 I did deliver to George Cranstoun
Collector a full Duplicate of the above Account which contained my Oath.
Notices were left within for the several Inhabitants intimating
the Duties that were to be exacted from them respectively.
John Wood
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).