, 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=37){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 |
|---|---|---|---|---|---|---|---|---|---|
| Booness [Borrowstouness] Town | |||||||||
| 24 Jul 1787 | Mr. William Baird Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| Mr. James Aitken Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. James Smith Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. Robert Henderson Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. Peter Lawson Merchant | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr. Henry Rymer Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. Andrew Forgie Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Totale | 7 | £38.0.0 | £0.12.8 |
Transcribe other information
Survey of the Shop Tax of the County of Linlithgow
from the 5th of April 1787 to the 5th of April 1788 by James Watsone Surveyor
I James Watsone Surveyor aforesaid Do hereby Certify that upon Carefull examination
of the foregoing Duties I find they amount in whole to twelve Shillings & eight
pence total. And that upon the fifth of October last I delivered to Mr. James Taylor
Collector for this County an Exact Duplicate hereof which contained my oath that the
severale persons beforenamed were duly served with Notices intimating they
were to be Charged with the Sums hereby Certified to be due from them.
Linlithgow 6th November 1787 James Watsone 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).