, 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=5){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 |
|---|---|---|---|---|---|---|---|---|---|
| 5 --- 1788 | Alexander Beddock Keith | 1 | £5.0.0 | £0.1.8 | |||||
| Alexander Dow Keith | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. Cruckshanks Portsoy | 1 | £6.0.0 | £0.2.0 | ||||||
| George Hunter McDuff | 1 | £5.0.0 | £0.1.8 | ||||||
| 4 | £21.0.0 | £0.7.0 |
Transcribe other information
[Page] 5
Survey of Shop Tax arisen in the County of Banff
from the 5th April 1788 to the 5th April 1789 by Patrick McDonald Surveyor
3 shops at £5.0.0 each at 4d [£0.0.4] per £ is £0.5.0
4 shops at £6.0.0 at 4d [£0.0.4] per £ is £0.2.0
£0.7.0
I Patrick McDonald Surveyor aforesaid due hereby certify and declare That
upon careful examination of the foregoing rates and duties on Shop Tax for the
County of Banff I find they amount in whole to Seven Shillings Sterling and
That I delivered to John Reid Collector for said County an exact duplicate of
the foregoing amount which Contained my oath that notice was left with the
several Inhabitants that they were to be charged for the duties hereby certified
to be due from them
Patrick McDonald Surveyor
Sworn by me at Forres 2nd January 1788 Alexander Grant J.P. [Justice of the Peace]
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).