, 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=5){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 | George Hunter McDuff | 1 | £5.0.0 | £0.1.8 | |||||
| Alexander Ruddock Keith | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Dow Keith | 1 | £5.0.0 | £0.1.8 | ||||||
| 3 | £15.0.0 | £0.5.0 | |||||||
| Prooff | |||||||||
| 3 Shops @ £5.0.0 Ea: [Each] for a year @ 4 Pence [£0.0.4] per Pound is | £0.5.0 |
Transcribe other information
Survey of the SHOP TAX. Arisen in the County of Banff
[fr]om the 5th day of Aprile 1787 to the 5th day of Aprile 1788 By Patrick McDonald Surveyor
I Patrick McDonald Surveyor aforesaid do hereby Certify that upon Carefull
Examination of the foregoing several rates and duties on Shops I find they
Amount in whole to Five Shillings Sterling and that upon the Twelfth day of
November Currt [Current] [12 Nov 1787] I delivered to John Reid Collector of said Taxes for the
County of Banff an exact Duplicate of the Above Account Duly Examined
and Compared with the foregoing which Contained my oath that Notices
were left with the whole foregoing Inhabitants or at their Dwelling Houses
of the dates Anexed to their respective Names that they were to be
Charged with the Sums hereby Certified to be due from them
Patrick McDonald Surveyor
Sworn before me at Forres the 10th Novr [November] 1787
Alexander Grant J.P. [Justice of the Peace]
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).