, 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=9){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 |
|---|---|---|---|---|---|---|---|---|---|
| 14 Aug 1787 | Alloa | ||||||||
| Mr James Johnston Mercht [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Mrs McFarlane | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr George Pearson | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr David Kirk | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr John Schaw | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr James Daes | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr John McCulloch | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr Mathew Brydie | 1 | £8.0.0 | £0.2.8 | ||||||
| Robert Barton | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Robert Galloway | 1 | £5.0.0 | £0.1.8 | ||||||
| Meikle and Younger | 1 | £6.0.0 | £0.2.0 | ||||||
| William Nicoll | 1 | £5.0.0 | £0.1.8 | ||||||
| James Duncan | 1 | £5.0.0 | £0.1.8 | ||||||
| Mrs Buchanan | 1 | £7.0.0 | £0.2.4 | ||||||
| John Drysdale | 1 | £6.0.0 | £0.2.0 | ||||||
| 15 Aug 1787 | William Murdoch | 1 | £5.0.0 | £0.1.8 | |||||
| Alexander Fergusson | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr James Haig | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr John Orr | 1 | £6.0.0 | £0.2.0 | ||||||
| Totall | 19 | £108.0.0 | £1.16.0 |
Transcribe other information
Survey of the SHOP TAX. In the County of Clackmanan
from the 5th April 1787 [5 Apr 1787] To the 5th April 1788 [5 Apr 1788] by James Watson Surveyor
I James Watson Surveyor aforesaid Do hereby Certify that upon Carefull
examination of the foregoing Duties I find they amount in whole to One
pound Sixteen shillings Sterg [Sterling] And that upon the fifth of October last
I delivered to Mr John Jameson at Alloa Collector for the foresaid County
an exact Duplicate hereof which contained my oath that the severall
persons before named were duly served with Notices intimating that
they were to be Charged with the Sums hereby Certified to be due from
them
James Watson Surveyor
Linlithgow 6th November 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).