, 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=24){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 | |||||||||
| John Warmouth | £6.0.0 | £0.2.0 | |||||||
| 24 Sep 1787 | Mrs Kerr | £6.0.0 | £0.2.0 | ||||||
| John Cleghorn | £6.0.0 | £0.2.0 | |||||||
| David Gray | £5.0.0 | £0.1.8 | |||||||
| Mrs Cooper | £7.0.0 | £0.2.4 | |||||||
| Mr Lawson | £6.0.0 | £0.2.0 | |||||||
| James Greenfield Head St Johns St [Street] | £12.0.0 | £0.8.0 | |||||||
| Mr Mcdonald | £12.0.0 | £0.8.0 | |||||||
| Alexander Nicol | 9 | £6.0.0 | £0.2.0 | ||||||
| £42.0.0 | £24.0.0 | £1.10.0 | |||||||
| Cannongate Collected | |||||||||
| Page 5th | 6 | £32.0.0 | £0.10.8 | ||||||
| Page 6th | 24 | £121.0.0 | £36.0.0 | £20.0.0 | £4.9.4 | ||||
| Page 7th | 23 | £120.0.0 | £10.0.0 | £15.0.0 | £3.1.8 | ||||
| Page 8th | 9 | £420.0 | £24.0.0 | £1.10.0 | |||||
| 62 | £315.0.0 | £70.0.0 | £15.0.0 | £20 | £9.11.8 | ||||
| South Leith Parish | |||||||||
| 2 Oct 1787 | William Johnston Kirkgate | £8.0.0 | £0.2.8 | ||||||
| James Don | £10.0.0 | £0.6.8 | |||||||
| Mrs Gray | £5.0.0 | £0.1.8 | |||||||
| John Carnegie | £10.0.0 | £0.6.8 | |||||||
| Peter Kircher | £5.0.0 | £0.1.8 | |||||||
| William Thorburn | 6 | £10.0.0 | £0.6.8 | ||||||
| £18.0.0 | £30.0.0 | £1.6.0 |
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).