, 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=23){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 |
|---|---|---|---|---|---|---|---|---|---|
| Cannongate | |||||||||
| James Fortune | £10.0.0 | £0.6.8 | |||||||
| David Milroy | £7.0.0 | £0.2.4 | |||||||
| Mr Key | £5.0.0 | £0.1.8 | |||||||
| William Murray | £15.0.0 | £0.10.0 | |||||||
| Mr Moffat | £9.0.0 | £0.3.0 | |||||||
| John Campbell | £5.0.0 | £0.1.8 | |||||||
| 18 Sep 1787 | Mr Sutherland | £5.0.0 | £0.1.8 | ||||||
| Ben Forbes | £8.0.0 | £0.2.8 | |||||||
| Mrs Gibb | £5.0.0 | £0.1.8 | |||||||
| William Hamilton Wright | £6.0.0 | £0.2.0 | |||||||
| James Mclaughlane | £5.0.0 | £0.1.8 | |||||||
| William Hume | £5.0.0 | £0.1.8 | |||||||
| Mr Ritchie | £5.0.0 | £0.1.8 | |||||||
| Patrick Lamont Flax Draper | £7.0.0 | £0.2.4 | |||||||
| Alexander Dundas | £5.0.0 | £0.1.8 | |||||||
| James Tomson | £5.0.0 | £0.1.8 | |||||||
| Alexander Rutherford | £5.0.0 | £0.1.8 | |||||||
| David Ross | £5.0.0 | £0.1.8 | |||||||
| Mr Lundie | £5.0.0 | £0.1.8 | |||||||
| John Ross | £5.0.0 | £0.1.8 | |||||||
| Mr Stronach | £5.0.0 | £0.1.8 | |||||||
| 21 | Michael Marshall | £5.0.0 | £0.1.8 | ||||||
| Peter Rattray | 23 | £5.0.0 | £0.1.8 | ||||||
| £120.0.0 | £10.0.0 | £15.0.0 | £3.1.8 |
Transcribe other information
[Page] 23
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).