, 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=18){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 |
|---|---|---|---|---|---|---|---|---|---|
| Lawswade parish | |||||||||
| David Douglas Loanhead | £5.0.0 | £0.1.8 | |||||||
| John Trottor | 2 | £5.0.0 | £0.1.8 | ||||||
| £10.0.0 | £0.3.4 | ||||||||
| Midcalder | |||||||||
| Mr Hamilton | £5.0.0 | £0.1.8 | |||||||
| Peter Nicol | £5.0.0 | £0.1.8 | |||||||
| John Penny | 3 | £5.0.0 | £0.1.8 | ||||||
| £15.0.0 | £0.5.0 | ||||||||
| Collected | |||||||||
| Inveresk | 15 | £74.0.0 | £20.0.0 | £1.18.0 | |||||
| Dalkeith | 43 | £221.0.0 | £62.0.0 | £5.15.0 | |||||
| Lawswade | 2 | £10.0.0 | £0.3.4 | ||||||
| Midcalder | 3 | £15.0.0 | £0.5.0 | ||||||
| 63 | £320.0.0 | £82.0.0 | £8.1.4 | ||||||
| Proof | |||||||||
| £320.0.0 at 4 [£0.0.4] p [per] £ is | £5.6.8 | ||||||||
| £82.0.0 at 8 [£0.0.8] p [per] £ is | £2.14.8 | ||||||||
| £8.1.4 |
Transcribe other information
[Page] 18
I John Wood Surveyor aforesaid do hereby Certify that after careful
examination I find these duties to amount to the Sum of eight pounds
one Shilling & four pence Stg [Sterling]; And that this day being the 29th Decr [December]
I did deliver to George Cranstoun Esqr Collector a full duplicate
of this Accompt duly examined & compared and which conta[ined]
my oath that notices were left for the several Inhabitants intim[ating]
that they were to be charged with the sums set agt [against] their names
[signature squeezed into end of last line of] John Wood
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).