, 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=7){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 | Eymouth parish | ||||||||
| 30 Jul 1787 | James Mercer mercht [merchant] Eymouth | £6.0.0 | £0.2.0 | ||||||
| Andrew Edgar mercht [merchant] Eymouth | £6.0.0 | £0.2.0 | |||||||
| 2 | £12.0.0 | £0.4.0 | |||||||
| Coldstream parish | |||||||||
| 3 Aug 1787 | Thomas Weatherhead mercht [merchant] Coldstream | £5.0.0 | £0.1.8 | ||||||
| Robert Dick mercht [merchant] Coldstream | £5.0.0 | £0.1.8 | |||||||
| Dr. [Doctor] Hall mercht [merchant] Coldstream | £6.0.0 | £0.2.0 | |||||||
| 3 | £16.0.0 | £0.5.4 | |||||||
| Dunse parish | |||||||||
| 9 Aug 1787 | William Gladstanes mercht [merchant] Dunse | £6.0.0 | £0.2.0 | ||||||
| John Davidson mercht [merchant] Dunse | £5.0.0 | £0.1.8 | |||||||
| James Hunter mercht [merchant] Dunse | £12.0.0 | £0.8.0 | |||||||
| John Whitlaw mercht [merchant] Dunse | £5.0.0 | £0.1.8 | |||||||
| Thomas Gray mercht [merchant] Dunse | £5.0.0 | £0.1.8 | |||||||
| William Cleghorn mercht [merchant] Dunse | £5.0.0 | £0.1.8 | |||||||
| John Hunter & Son mercht [merchant] Dunse | £5.0.0 | £0.1.8 | |||||||
| 7 | £31.0.0 | £12.0.0 | £0.18.4 | ||||||
| Parishes Collected | |||||||||
| Eymouth | 2 | £12.0.0 | £0.4.0 | ||||||
| Coldstream | 3 | £16.0.0 | £0.5.4 | ||||||
| Dunse | 7 | £31.0.0 | £12.0.0 | £0.18.4 | |||||
| 12 | £59.0.0 | £12.0.0 | £1.7.8 | ||||||
| Alexander Christie banker in Dunse | 1 | £5.0.0 | £0.1.8 | ||||||
| 13 | £64.0.0 | £12.0.0 | £1.9.4 | ||||||
| Proof | |||||||||
| £59.0.0 at -/4D [£0.0.4] per is | £0.19.8 | ||||||||
| £12.0.0 at -/8D [£0.0.8] per is | £0.8.0 | ||||||||
| and £5.0.0 at -/4D [£0.0.4] per is | £0.1.8 | ||||||||
| £1.7.8 | |||||||||
| £1.9.4 |
Transcribe other information
Survey of the SHOP TAX. in the County of Berwick
from the 5 April 1787 the 5 April 1788 William Johnstone Surveyor
I William Johnstone Surveyor aforesaid do hereby Certify That upon carefull examination I find
the above Duties amount to One pound Nine shillings and four pence Sterling and that upon the
twenty ninth day of October (1787) I delivered to David Renton Collector of the Berwick
an exact duplicate of this Accompt duly examined & Compared and which Contained my Oath that the
foregoing Inhabitants were duly served with Notices of the dates foresaid intimating that They were
to be charged with the sums hereby Certified to be due by them
William Johnstone Surveyor
Proof
64 £ at 4d. [£0.0.4] p £ [per pound] £1.1.4
12 at 8d p £ [per pound] £0.8.0
£1.9.4
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).