, 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=67){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 | Kelso Parish | ||||||||
| James Wall. Mercht [Merchant] in Kelso | 1 | £8.0.0 | £0.2.8 | ||||||
| Thomas Fair Kelso | 1 | £8.0.0 | £0.2.8 | ||||||
| John Gray Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| John Wilson Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| Thomas Fraser Kelso | 1 | £8.0.0 | £0.2.8 | ||||||
| Mrs Newton Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| James Palmer Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| James Hardy Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| James Ormston Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| George Hoy Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Nicol Kelso | 1 | £10.0.0 | £0.6.8 | ||||||
| Andrew Locky Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| William Crawford Kelso | 1 | £8.0.0 | £0.2.8 | ||||||
| John Blakie Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| John Walker Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| Miss Roxburgh Kelso | 1 | £14.0.0 | £0.9.4 | ||||||
| Archbald Johnston Kelso | 1 | £12.0.0 | £0.8.0 | ||||||
| Captain Alexander Dickson Kelso | 1 | £8.0.0 | £0.2.8 | ||||||
| William Rutherford Sr [Senior] Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| Charles Williamson Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| John Ballantyne Kelso | 1 | £8.0.0 | £0.2.8 | ||||||
| James Mathison Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Scott in the Bank Kelso | 1 | £18.0.0 | £0.18.0 | ||||||
| John Frazer Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| James Wilson Kelso | 1 | £5.0.0 | £0.1.8 | ||||||
| 25 | £123.0.0 | £36.0.0 | £18.0.0 | £4.3.0 | |||||
| Hawick Parish | |||||||||
| June 1788 | Mrs Eckron in Hawick | 1 | £5.0.0 | £0.1.8 | |||||
| William Oliver in Hawick | 1 | £7.0.0 | £0.2.4 | ||||||
| John Nixon Hawick | 1 | £5.0.0 | £0.1.8 | ||||||
| Thomas Turnbul Hawick | 1 | £6.0.0 | £0.2.0 | ||||||
| George Turnbul Senr.[Senior] Hawick | 1 | £5.0.0 | £0.1.8 | ||||||
| Walter Wilson Hawick | 1 | £5.0.0 | £0.1.8 | ||||||
| James Dickson Hawick | 1 | £5.0.0 | £0.1.8 | ||||||
| George Turnbul Junior Hawick | 1 | £5.0.0 | £0.1.8 | ||||||
| Matthew Hope Hawick | 1 | £5.0.0 | £0.1.8 | ||||||
| James Wilson Hatter Hawick | 1 | £5.0.0 | £0.1.8 | ||||||
| 10 | £53.0.0 | £0.17.8 | |||||||
| Parishes Collected | |||||||||
| Kelso Parish | 25 | £123.0.0 | £36.0.0 | £18.0.0 | £4.3.0 | ||||
| Hawick Parish | 10 | £53.0.0 | £0.17.8 | ||||||
| 35 | £176.0.0 | £36.0.0 | £18.0.0 | £5.0.8 | |||||
| Proof | |||||||||
| 176 Pound @ 4d [£0.0.4] per pound is | £2.18.8 | ||||||||
| 36 Pound @ 8d [£0.0.8] per pound is | £1.4.0 | ||||||||
| 18 Pound @ 12d [£0.1.0] per pound is | £0.18.0 | ||||||||
| Sum Total | £5.0.8 | Exd. GS [Examined General Surveyor] |
Transcribe other information
A Survey of the SHOP TAX in the Shire of Roxburgh
from the 5 of April 1788 to the 5 of April 1789
By William Brunton 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).