, 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=34){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 |
|---|---|---|---|---|---|---|---|---|---|
| Brought over | 20 | £48.0.0 | £12.0.0 | £1.4.6 | |||||
| Mrs Bower Grocer | 21 | £5.0.0 | £0.1.8 | ||||||
| Walter Pollock Grocer | 22 | £5.0.0 | £0.1.8 | ||||||
| Alexander Burns Mercht [Merchant] | 23 | £6.0.0 | £0.2.0 | ||||||
| Mrs Archer Candle Maker | 24 | £5.0.0 | £0.1.8 | ||||||
| Alexander Wilson Mercht [Merchant] | 25 | £5.0.0 | £0.1.8 | ||||||
| Total of Hamilton Parish | 14 | £74.0.0 | £12.0.0 | £1.12.6 | |||||
| 5 Jul 1787 | Bigger Parish 30th | ||||||||
| William Baillie Surgeon | 26 | £5.0.0 | £0.1.8 | ||||||
| William Bow Surgeon | 27 | £5.0.0 | £0.1.8 | ||||||
| George Bertram Mercht [Merchant] | 28 | £7.0.0 | £0.2.4 | ||||||
| John Black Mercht [Merchant] | 29 | £7.0.0 | £0.2.4 | ||||||
| James Bertram Surgeon | 30 | £5.0.0 | £0.1.8 | ||||||
| Total | 5 | £29.0.0 | £0.9.8 | ||||||
| The 4 Foregoing parishes collected into one total | |||||||||
| From page 1st | Barony Parish | 4 | £23.0.0 | £0.7.8 | |||||
| From Page 1st | Gorbals Parish 2d | 8 | £51.5.0 | £0.17.1 | |||||
| Hamilton Parish | 14 | £74.0.0 | £12.0.0 | £1.4.8 | |||||
| Biggar Parish | 5 | £29.0.0 | £0.9.8 | ||||||
| 31 | £177.5.0 | £12.0.0 | £3.7.1 | ||||||
| Grand Total | £3.7.1 | ||||||||
| Proof | |||||||||
| 30 Shops rented from £5.0.0 to £9.0.0 at £177.5.0 at 4d per Pound is | £2.19.1 | ||||||||
| 1 Shop rented from £10.0.0 to £14.0.0 at £12.0.0 at 8d per pound | £0.8.0 | ||||||||
| Grand Total | £3.7.1 |
Transcribe other information
[Page] 2nd
34
I William Mure Surveyor aforesaid, do hereby certify, that upon carefull Examination
of the foregoing several rates & duties, I find they amount in Whole to three
Pounds seven Shillings & one pence & that upon the 7th day of Nov [November] I Delivered
To James Hamilton Esq Collector of the said Duties for the Shire aforesaid, an Exact
Duplicate of the above Account duly examined & compared with the foregoing
which contained my Oath that Notices were left with the Several Inhabitants
or at their Dwelling Houses of the dates Annexed to their respective name that
they were to be Charged with the sums hereby certified to be due from them.
by me William Mure 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).