, 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=18){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 |
|---|---|---|---|---|---|---|---|---|---|
| West Kirk | |||||||||
| John Guthrie | £5.0.0 | £0.1.8 | |||||||
| John Williamson | £5.0.0 | £0.1.8 | |||||||
| Mrs Mitchell | £5.0.0 | £0.1.8 | |||||||
| George Murdoch Chapel St [Street] | £5.0.0 | £0.1.8 | |||||||
| William Tinto | 9.0.0 | £0.3.0 | |||||||
| Alexander Campbell | £7.0.0 | £0.2.4 | |||||||
| Thomas Lee | £5.0.0 | £0.1.8 | |||||||
| James Young | £5.0.0 | £0.1.8 | |||||||
| William Gray | £5.0.0 | £0.1.8 | |||||||
| 7 Aug 1787 | David Menzies Potterrrow | £5.0.0 | £0.1.8 | ||||||
| Mr Thomson | £5.0.0 | £0.1.8 | |||||||
| Mr Cooper | £5.0.0 | £0.1.8 | |||||||
| John Gilchrist | £7.0.0 | £0.2.4 | |||||||
| John Reid | £6.0.0 | £0.2.0 | |||||||
| Alexander Douglas | £6.0.0 | £0.2.0 | |||||||
| Mr McIntosh | £6.0.0 | £0.2.0 | |||||||
| William Smith | £8.0.0 | £0.2.8 | |||||||
| Thomas Pearson | £6.0.0 | £0.2.0 | |||||||
| Mr McArthur | £8.0.0 | £0.2.8 | |||||||
| Mr Clapperton | £10.0.0 | £0.6.8 | |||||||
| 8 Aug 1787 | Robert Hogg | £6.0.0 | £0.2.0 | ||||||
| Daniel Mcdonald | £6.0.0 | £0.2.0 | |||||||
| Mr Dryden Bristo | £9.0.0 | £0.3.0 | |||||||
| William Alexander | 24 | £18.0.0 | £0.18.0 | ||||||
| £134.0.0 | £10.0.0 | £18.0.0 | £3.9.4 |
Transcribe other information
[Page] 18
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).