, 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=3){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 | Kilmarnock Brot. [Brought] forward | 10 | £45.0.0 | £14.0.0 | £1.4.4 | ||||
| 13 Dec 187 | William Gregory Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| William Fulton Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| William Finnie Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| Hugh Wyllie Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| William Kerr Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Bailie David Hunter | 1 | £6.0.0 | £0.2.0 | ||||||
| Thomas Gilmour Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Andrew Wallace Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Henry Richmond Minister | 1 | £5.0.0 | £0.1.8 | ||||||
| James Robertson Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| William Samson Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Archibald Morris Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Doct. [Doctor] Corsan | 1 | £5.0.0 | £0.1.8 | ||||||
| Total | 23 | £114.0.0 | £14.0.0 | £2.7.4 | |||||
| Country Parishes Collected | |||||||||
| Mauchline Parish | 2 | £10.0.0 | £0.3.4 | ||||||
| Stewartown Parish | 3 | £16.0.0 | £0.5.4 | ||||||
| Beith Parish | 8 | £41.0.0 | £0.13.8 | ||||||
| Stevenstoun | 2 | £10.0.0 | £0.3.4 | ||||||
| Maybole Parish | 3 | £15.0.0 | £0.5.0 | ||||||
| Girvan Parish | 1 | £5.0.0 | £0.1.8 | ||||||
| Old Cumnock Parish | 2 | £10.0.0 | £0.3.4 | ||||||
| Kilmarnock Parish | 23 | £114.0.0 | £14.0.0 | £2.7.4 | |||||
| 44 | £224.0.0 | £14.0.0 | £4.3.0 |
Transcribe other information
[Page] 3
Proof
43 Shops Valued at £224. which @ 4d per £ is £3.13.8
1 Banking Office £14 which @ 8d per £ is £0.9.4
44 Total duties by proof in Country Parishes £4.3.0
I Robert Aiken Surveyor aforesaid, Do hereby Certify, that upon Careful Examination of the foregoing
Rates and Duties, I find they amount to in whole Four pounds three shillings Sterling; And that
upon the twenty first day of January current I delivered at the Office of John Montgomery and
Bruce Campbell Esquires principal Collectors of the forgoing duties to Mr Charles Shaw their
Depute, an Exact duplicate of and duly Examined and Compared with the foregoing Account which
contained my Oath that Notices were delivered or left of the dates foresaid And that the Rates
charged in said Account are just and true to the best of my skill and knowledge; And to the
best of belief , no person liable to be charged is omitted.
Robert Aiken 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).