, 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=47){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 |
|---|---|---|---|---|---|---|---|---|---|
| Jun 1788 | Borness [Borrowstouness] Town | ||||||||
| James Aitkin Merchant | 1 | £7.0.0 | £0.2.4 | ||||||
| 14 Jun 1788 | James Smith Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| William Baird Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Henderson Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| 16 Jun 1788 | Henry Rymer Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| Andrew Forgie Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| William Mathie Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Totall | 7 | £37.0.0 | £0.12.4 | ||||||
Transcribe other information
Page 47
Survey of the Shop Tax of the County of Linlithgow
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 Rates and Duties I find they amount in whole to twelve shillings
and four pence Stg [Sterling] and that upon the twenty first day of November last I
delivered to Mr. James Taylor Collector for this County an exact Duplicate
of the foregoing 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 3rd Decemr [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).