, 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=56){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 | Falkirk Toun Bt [Brought] over | 26 | £145.0.0 | £2.8.4 | |||||
| 4 Aug 1787 | Mathew Stiel Mert [Merchant] | 27 | £6.0.0 | £0.2.0 | |||||
| Thomas Young Grocer | 28 | £5.0.0 | £0.1.8 | ||||||
| Total | 28 | £156.0.0 | £2.12.0 |
Transcribe other information
[Page] 2 Survey Continued
56
I James Allan Surveyor aforesaid do hereby Certify That upon carefull Examination
of the foregoing several Rates & duties, I find they Amount in Whole to Two pounds twe[lve shillings]
Sterling & that upon the first day of October last [1 Oct 1787] I delivered to Mr Thomas Wingate Collector of t[he said]
duties an exact duplicate of the above Account which contained my Oath that Notices were left w[ith]
the foregoing Inhabitants or at their dwelling houses of the dates annexed that they were to be
Charged with the Rates & duties as Certified to be due from them
James Allan Surveyor
Alloa 1 Nov 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).