, 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?image_number=10){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 |
|---|---|---|---|---|---|---|---|---|---|
| 20 Aug 1788 | Alloa | ||||||||
| James Johnston Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| George Pearson | 1 | £6.0.0 | £0.2.0 | ||||||
| Mrs. David Kirk | 1 | £6.0.0 | £0.2.0 | ||||||
| James Youngar Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| John Schaw Merchant | 1 | £5.0.0 | £0.1,8 | ||||||
| James Deas | 1 | £5.0.0 | £0.1.8 | ||||||
| John Mculloch | 1 | £6.0.0 | £0.2.0 | ||||||
| Mathew Brydie | 1 | £8.0.0 | £0.2.8 | ||||||
| Mrs. Buchanan | 1 | £7.0.0 | £0.2.4 | ||||||
| William Murdoch | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Ferguson | 1 | £6.0.0 | £0.2.0 | ||||||
| James Haig | 1 | £5.0.0 | £0.1.8 | ||||||
| John Orr | 1 | £6.0.0 | £0.2.0 | ||||||
| 21 Aug 1788 | Robert Barton | 1 | £5.0.0 | £0.1.8 | |||||
| Robert Galloway | 1 | £5.0.0 | £0.1.8 | ||||||
| Peter McFarlane and Co. [Company] | 1 | £5.0.0 | £0.1.8 | ||||||
| William Nicol | 1 | £5.0.0 | £0.1.8 | ||||||
| James Duncan | 1 | £5.0.0 | £0.1.8 | ||||||
| Totall | 18 | £102.0.0 | £1.14.0 | ||||||
Transcribe other information
[Page] 10
Survey of the Shop Tax in the County of Clackmanan
from the 5 April 1788 to the 5 April 1789 by James Watsone Surveyor
I James Watsone Surveyor aforesaid do hereby Certify that upon careful examination
of the foregoing several Duties I find they amount in whole to the Sum of one
pound fourteen shillings St. [Sterling] and that upon the Twenty first day of
November last I delivered to Mr. John Jameson Collector for the said
County an exact Duplicate of this survey which contained my oath that
the several persons before named were duly served with notices intimating
they were to be charged with the sums hereby certified to be due by them.
James Watson Surveyor
Linlithgow 2nd December 1788
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).