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 |
|---|---|---|---|---|---|---|---|---|---|
| Parishes Collected | |||||||||
| Kelso Parish | 24 | £124.0.0 | £36.0.0 | £3.5.4 | |||||
| Hawick Parish | 9 | £49.0.0 | £0.16.4 | ||||||
| 33 | £173.0.0 | £36.0.0 | £4.1.8 | ||||||
| Robert Scott in Kelso Banker | 1 | £18.0.0 | £0.18.0 | ||||||
| £4.19.8 |
Transcribe other information
[Page] 52
I William Brunton Surveyor aforesaid do hereby Certify
that upon Carefull examination of the foregoing Rates & duties
I find they amount in Whole to the Sum of £4.19.8 Sterling
and that upon the 3rd [third] day of November I Delivered to William
Rutherford Colector of the Said duties for the Burgh aforesaid
an exact duplicate of the above which Contained my Oath
that notices were left with the Several Inhabitants
that they were to be Carged with the Sums Set against
their Several Names William Brunton
Prooff £173.0.0 at 4d [£0.0.4] p [per] £ is £2.17.8
£36.0.0 at 8p [£0.0.8] p [per] £ is £1.4.0
£18.0.0 at 1/- [£0.1.0] p [per] £ is £0.18.0
Totall £4.19.8
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).