, 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=22){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 | West Kirk Parish | ||||||||
| 18 Jun 1788 | Joseph Archibald | 1 | £6.0.0 | £0.2.0 | |||||
| John McFarlane Richmond St | 2 | £5.0.0 | £0.1.8 | ||||||
| Mrs. Hardie | 3 | £5.0.0 | £0.1.8 | ||||||
| Charles Leslie | 4 | £5.0.0 | £0.1.8 | ||||||
| 21 Jun 1788 | Mr Moffatt Druggist | 5 | £6.0.0 | £0.2.0 | |||||
| Mr Bell | 6 | £7.0.0 | £0.2.4 | ||||||
| William Miller | 7 | £7.0.0 | £0.2.4 | ||||||
| Mr. Urquhart | 8 | £8.0.0 | £0.2.8 | ||||||
| Alexander Scott Nicolson Street | 9 | £5.0.0 | £0.1.8 | ||||||
| Mr. Strahan Shoe Mr [Maker] | 10 | £6.0.0 | £0.2.0 | ||||||
| 26 Aug 1788 | Mr. Shiells Surgeon | 1 | £10.0.0 | £0.6.8 | |||||
| 24 Jun 1788 | Peter Meek Shoe Mr [Maker] | 2 | £9.0.0 | £0.3.0 | |||||
| Thomas Wilson Sadler | 3 | £9.0.0 | £0.3.0 | ||||||
| Mr. Smith Chapel Street | 4 | £9.0.0 | £0.3.0 | ||||||
| John Millar | 5 | £5.0.0 | £0.1.8 | ||||||
| Mr Mitchell | 6 | £5.0.0 | £0.1.8 | ||||||
| Messrs Brown & Hunter | 7 | £5.0.0 | £0.1.8 | ||||||
| William Maxwell | 8 | £5.0.0 | £0.1.8 | ||||||
| William Tinto Nicolson St | 9 | £9.0.0 | £0.3.0 | ||||||
| Peter Anderson | 20 | £6.0.0 | £0.2.0 | ||||||
| £122.0.0 | £10.0.0 | £2.7.4 |
Transcribe other information
[Page] 22
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).