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 |
|---|---|---|---|---|---|---|---|---|---|
| 23 July 1787 | West Kirk Parish | ||||||||
| Mr McFarlane | £6.0.0 | £0.2.0 | |||||||
| Mr Campbell | £0.5.0 | £0.1.8 | |||||||
| Miss Hepburn | £5.0.0 | £0.1.8 | |||||||
| John White | £6.0.0 | £0.2.0 | |||||||
| Mr Waterton | £5.0.0 | £0.1.8 | |||||||
| Thomas Bell Candle Maker | £8.0.0 | £0.2.8 | |||||||
| James Ross Buccleugh Str [Street] | £5.0.0 | £0.1.8 | |||||||
| Mathew Turnbull Buccleugh Str [Street] | £9.0.0 | £0.3.0 | |||||||
| Mr Mcleish | £5.0.0 | £0.1.8 | |||||||
| Mr Wilson | £5.0.0 | £0.1.8 | |||||||
| Mrs. Fletcher Crosscauseway | £12.0.0 | £0.8.0 | |||||||
| John Petrie | £6.0.0 | £0.2.0 | |||||||
| Peter Thomson | £6.0.0 | £0.2.0 | |||||||
| James Sommervill | £6.0.0 | £0.2.0 | |||||||
| Mr Livingston | £6.0.0 | £0.2.0 | |||||||
| Mr Gordon | £5.0.0 | £0.1.8 | |||||||
| Mr Cotton | £5.0.0 | £0.1.8 | |||||||
| Andrew Marshall | £6.0.0 | £0.2.0 | |||||||
| Miss Watson | £5.0.0 | £0.1.8 | |||||||
| Alexander Livingston | £8.0.0 | £0.2.8 | |||||||
| Joseph Archibald Seed Mert [Merchant] | £6.0.0 | £0.2.0 | |||||||
| Mr Moffat Druggist | £6.0.0 | £0.2.0 | |||||||
| Alexander Scott Nicolson Str [Street] | 23 | £5.0.0 | £0.1.8 | ||||||
| £129.0.0 | £12.0.0 | £2.11.0 |
Transcribe other information
[Page] 17
Survey of the Rates and Duties
Arisen from the Stop Tax in the Shire of
Edinburgh from 5th April 1787 to 5th April 1788 by John Taitt 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).