, 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=65){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 |
|---|---|---|---|---|---|---|---|---|---|
| Port Glasgow Contd. [Continued] | 31 | £187.0.0 | £21.0.0 | £3.16.4 | |||||
| Mrs Hunter | 1 | £5.0.0 | £0.1.8 | ||||||
| 32 | £192.0.0 | £21.0.0 | £3.18.0 | ||||||
| Aby Parish | 20 | £130.0.0 | £22.0.0 | £25.0.0 | £5.1.9 | ||||
| Paisley | 113 | £664.10.0 | £105.0.0 | £15.0.0 | £15.6.6 | ||||
| Greenock | 119 | £657.0.0 | £188.0.0 | £33.0.0 | £18.17.4 | ||||
| Port Glasgow | 32 | £192.0.0 | £21.0.0 | £3.18.0 | |||||
| 284 | £1643.10.0 | £336.0.0 | £48.0.0 | £25.0.0 | £43.3.7 |
Transcribe other information
65
£1643.10.0 @ [4d £0.0.4] Pr £ [per Pound] 27.7.10
£336.0.0 @ 8d [£0.0.8] £11.4.0
£48.0.0 @ 1/ [£0.1.0] £2.8.0
£25.0.0 @ 1/9 [£0.1.9] £2.3.9
£43.3.7 Exd. GS. [Examined General Surveyor]
I David Hutchinson Surveyor aforesaid, do hereby certify, that upon carefull examination of the foregoing rates and duties , I find they amount in whole to Forty three pounds three shillongs and seven pence stirling & that this day I delivered to James Blair Colector of the taxed duties for the shire aforesaid, an exact duplicate of the above account. notices were left with several Inhabitants or at their dwelling house of the duties annexed to their respective names, that they were to be charged with the sums hereby certified to be due from them. David Hutchinson S. Glasgow 27 December 1788
Transcriber's notes
There is a faint signature at the bottom of the page.
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).