, Shop tax - Volume 7 - Counties (see 'More info' for county details), E326/4/7&destination=/virtual-volumes/volume-images/volume_data-E326-4-7/REX01666){kind=link}
Volume contents
- 1 - Counties 1788-9 , Ayrshire
- 5 - Counties 1788-9 , Banffshire
- 7 - Counties 1788-9 , Berwickshire
- 10 - Counties 1788-9 , Clackmannanshire
- 11 - Counties 1788-9 , Dunbartonshire
- 15 - Counties 1788-9 , Midlothian
- 41 - Counties 1788-9 , East Lothian
- 43 - Counties 1788-9 , Lanarkshire
- 47 - Counties 1788-9 , West Lothian
- 51 - Counties 1788-9 , Renfrewshire
- 67 - Counties 1788-9 , Roxburghshire
- 69 - Counties 1788-9 , 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 |
|---|---|---|---|---|---|---|---|---|---|
| 1788 | Country Parishes of Ayrshire | ||||||||
| Stivenstoun | |||||||||
| 4 Aug 1788 | William Thomson Mercht. [Merchant] Saltcoats | 1 | £5.0.0 | 0.1.8 | |||||
| William Howie Mercht. [Merchant] Saltcoats | 1 | £5.0.0 | £0.1.8 | ||||||
| 2 | £10.0.0 | £0.3.4 | |||||||
| Beith | |||||||||
| 12 Aug 1788 | Robert Stevenson Mercht [Merchant] Beith | 1 | £5.0.0 | £0.1.8 | |||||
| John Speir Merchant Beith | 1 | £5.0.0 | £0.1.8 | ||||||
| John Clark Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| William Wyllie Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Andrew Gibson Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| William Crawford Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| William Gillies Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. Barr Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| 8 | £41.0.0 | £0.13.0 | |||||||
| Stewartoun | |||||||||
| 15 Aug 1788 | John Kerr Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| William Galt Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| William Howie Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| 3 | £16.0.0 | £0.5.4 | |||||||
| Maybole | |||||||||
| 21 Aug 1788 | Hugh Hutchison Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| John Niven Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| 2 | £10.0.0 | £0.3.4 | |||||||
| Girvan | |||||||||
| 29 Aug 1788 | Robert Niven Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| 1 | £5.0.0 | £0.1.8 | |||||||
| Mauchline | |||||||||
| 10 Sep 1788 | James Lammie Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| William Millar Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| 2 | £10.0.0 | £0.3.4 |
Transcribe other information
[Page] 1
SHOP TAX
From 5th April 1788 to 5th April 1789 by Robert Aiken Surveyor
Scottish Exchequer (Tax Records), Shop tax - Volume 7 - Counties (see 'More info' for county details), E326/4/7
This volume contains information on who paid late 18th century shop tax in the counties of Ayrshire, Berwickshire, Clackmannanshire, Dunbartonshire, 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).