, 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=49){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 |
|---|---|---|---|---|---|---|---|---|---|
| Brot [Brought] over | 101 | £548.0.0 | £189.0.0 | £15.0.0 | £16.3.8 | ||||
| Andrew Tellerie | 1 | £6.0.0 | £0.2.0 | ||||||
| Peter Ferguson | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Malcom | 1 | £9.0.0 | £0.3.0 | ||||||
| Joseph Thomson | 1 | £9.0.0 | £0.3.0 | ||||||
| Alexander Johnston | 1 | £8.0.0 | £0.2.8 | ||||||
| Robert Kerr Thomson's Land | 1 | £5.0.0 | £0.1.8 | ||||||
| Andrew Munro | 1 | £5.0.0 | £0.1.8 | ||||||
| John Kerr | 1 | £7.0.0 | £0.2.4 | ||||||
| John Rainey | 1 | £7.0.0 | £0.2.4 | ||||||
| Peter McBeath | 1 | £7.0.0 | £0.2.4 | ||||||
| Duncan McFarlane | 1 | £5.0.0 | £0.1.8 | ||||||
| Mrs. Young | 1 | £5.0.0 | £0.1.8 | ||||||
| Dunlop Houstoun Gemmell & Co. [Comapny] Banking | 1 | £18.0.0 | £0.18.0 | ||||||
| Total | 114 | £626.0.0 | £189.0.0 | £33.0.0 | £18.7.8 | ||||
| Abby | 14 | £84.0.0 | £12.0.0 | £20.0.0 | £3.1.0 | ||||
| Paisley | 107 | £619.10.0 | £125.0.0 | £15.0.0 | £15.4.10 | ||||
| Port Glasgow | 127 | £159.0.0 | £21.0.0 | £3.7.0 | |||||
| Greenock | 114 | £626.0.0 | £189.0.0 | £33.0.0 | £18.7.8 | ||||
| 262 | £1488.10.0 | £347.0.0 | £48.0.0 | £20.0.0 | £40.0.6 | ||||
| £1488.10.0 @ 4d [0.0.4] | £24.16.2 | ||||||||
| £347.0.0 @ 8d [£0.0.8] | £11.11.4 | ||||||||
| £48.0.0 @ 1/ [£0.1.0] | £2.8.0 | ||||||||
| £20.0.0 @ 1/3 [£0.1.3] | £1.5.0 | £40.0.6 |
Transcribe other information
49
I David Hutcheson Surveyor of aforesaid do hereby Certify
that upon Carefull examination of the foregoing several
Rates and Duties I find they Amount in the hole to the
Sum of Forty pounds and sixpence Sterling and that
up the date hereof I delivered to Mr James Blair Collector of the
said Duties for the County of Renfrew aforesaid , an exact
Duplicate of the above Account duly examined and 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 Names
that they were to be Charged with the sums hereby Certified
to be due from them
David Hutcheson
Glasgow 28 decr [December] 1787
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).