, 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=44){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 |
|---|---|---|---|---|---|---|---|---|---|
| Brought Over | 21 | £46.10.0 | £0.15.6 | ||||||
| John Cross Surgeon | 22 | £5.0.0 | £0.1.8 | ||||||
| Joseph Chambers Mercht [Merchant] | 23 | £12.0.0 | £0.8.0 | ||||||
| Mrs Bowr Grocer | 24 | £5.0.0 | £0.1.8 | ||||||
| Walter Pollock Grocer | 25 | £5.0.0 | £0.1.8 | ||||||
| Alexander Burns Mercht [Merchant] | 26 | £6.0.0 | £0.2.0 | ||||||
| John Archer Candlemaker | 27 | £5.0.0 | £0.1.8 | ||||||
| Total of Hamilton parish | 12 | £72.10.0 | £12.0.0 | £1.12.2 | |||||
| 9 Jul 1788 | Biggar Parish 30th | ||||||||
| William Bow Surgeon | 28 | £5.0.0 | £0.1.8 | ||||||
| George Bertram Mercht [Merchant] | 29 | £7.0.0 | £0.2.4 | ||||||
| John Black Mercht [Merchant] | 30 | £7.0.0 | £0.2.4 | ||||||
| James Bertram Surgeon | 31 | £5.0.0 | £0.1.8 | ||||||
| 4 | £24.0.0 | £0.8.0 | |||||||
| The Country parishs in the Shire of Lanark Collected into one Total | |||||||||
| From page page 1st Barony Parish 1st | 5 | £28.0.0 | £0.9.4 | ||||||
| From page 1 Gorbals Parish 2d | 10 | £59.5.0 | £0.19.9 | ||||||
| From page 2d Hamilton Parish 14 | 12 | £72.10.0 | £12.0.0 | £1.12.2 | |||||
| From page 2d Biggar Parish 30th | 4 | £24.0.0 | £0.8.0 | ||||||
| Grand Total | 31 | £183.15.0 | £12.0.0 | £3.9.3 |
Transcribe other information
44
Lanark Shire Survey Continued
I William Mure Surveyor aforesaid, do hereby Certify, that upon Careful Examin[ation]
of the foregoing Several Rates & Duties I find they Amount, in whole, to Three pounds Nine
[Shil]lings & Three pence Sterling, and that, upon the ____________________ I delivered [to]
William Porteau Collector of the said Duties for the Burgh aforesaid, an Exact Dup[licate]
of the above Account, duly Examined & Compared with the foregoing, which Contained my
Oath that Notices were left with the several Inhabitants, or at their dwelling houses
of the dates Annexed to their respective names that they were to be Charged with [the]
Sums hereby Certified to be due from them
by me [William Mure 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).