, 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=2){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1787 | Maybole | ||||||||
| 30 Oct 1787 | Hugh McHutchion Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| John Niven Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Doctor Crawford | 1 | £5.0.0 | £0.1.8 | ||||||
| Total | 3 | £15.0.0 | £0.5.0 | ||||||
| Girvan | |||||||||
| 30 Nov 1787 | Robert Niven Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| Total | 1 | £5.0.0 | £0.1.8 | ||||||
| Old Cumnock | |||||||||
| 13 Nov 1787 | Doctor Wilson | 1 | £5.0.0 | £0.1.8 | |||||
| Mr. Osburn Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Total | 2 | £10.0.0 | £0.3.4 | ||||||
| Kilmarnock | |||||||||
| 11 Dec 1787 | Bailie John Parker | 1 | £5.0.0 | £0.1.8 | |||||
| Messrs. Parker for the Bank of Scotlands Branch at Kilmarnock their Office | 1 | £14.0.0 | £0.9.10 | ||||||
| Mr. Wilson Stationer | 1 | £5.0.0 | £0.1.8 | ||||||
| Doct. [Doctor] Torrance | 1 | £5.0.0 | £0.1.8 | ||||||
| 12 Dec 1787 | Robert Armour Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| James Thomson Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Hugh Allan Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| John Muir Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Lymburner Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Doct. [Doctor] Morris | 1 | £5.0.0 | £0.1.8 | ||||||
| carried forward this - Total | 10 | £45.0.0 | £14.0.0 | £1.4.4 |
Transcribe other information
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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).