, 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=7){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 |
|---|---|---|---|---|---|---|---|---|---|
| 14 Aug 1788 | Eyemouth Parish | ||||||||
| James Mercer mercht. [merchant] Eyemouth | 1 | £6.0.0 | £0.2.0 | ||||||
| Andrew Edgar mercht. [merchant] Eymouth | £6.0.0 | £0.2.0 | |||||||
| 2 | £12.0.0 | £0.4.0 | |||||||
| Dunse Parish | |||||||||
| 19 Aug 1788 | William Gladstones mercht. [merchant] Dunse | 1 | £6.0.0 | £0.2.0 | |||||
| Miss Davidsons Dunse | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Christie banker Dunse | 1 | £5.0.0 | £0.1.8 | ||||||
| James Hunter mercht. [merchant] Dunse | 1 | £12.0.0 | £0.8.0 | ||||||
| Thomas Gray Dunse | 1 | £5.0.0 | £0.1.8 | ||||||
| William Cleghorn Dunse | 1 | £5.0.0 | £0.1.8 | ||||||
| John Hunter & Son Dunse | 1 | £5.0.0 | £0.1.8 | ||||||
| 7 | £31.0.0 | £12.0.0 | £0.18.4 | ||||||
| Coldstream Parish | |||||||||
| 21 Aug 1788 | Thomas Wetherhead minst. [minister] Coldstream | 1 | £5.0.0 | £0.1.8 | |||||
| Robert Dick Coldm [Coldstream] | 1 | £5.0.0 | £0.1.8 | ||||||
| Dr. [Doctor] Hall Coldm [Coldstream] | 1 | £6.0.0 | £0.2.0 | ||||||
| William Air mercht. [merchant] Coldm [Coldstream] | 1 | £5.0.0 | £0.1.8 | ||||||
| 4 | £21.0.0 | £0.7.0 | |||||||
| The Parishes Collected | |||||||||
| Eyemouth | 2 | £12.0.0 | £0.4.0 | ||||||
| Dunse | 7 | £31.0.0 | £12.0.0 | £0.18.4 | |||||
| Coldstream | 4 | £21.0.0 | £0.7.0 | ||||||
| 13 | £64.0.0 | £12.0.0 | £1.9.4 |
Transcribe other information
Page 7
Survey of the Shop Tax in the County of
Berwick from the 5th April 1788 to 5th April 1789 by William Johnstone Surveyor
Proof
£64.0.0 at 4d [£0.0.4] is £1.1.4
£12.0.0 at 8d [£0.8.0] is £0.8.0
£1.9.4
I William Johnston Surveyor aforesaid do hereby Certify that upon careful examination I find the foregoing
duties amount to the sum of One pound nine shillings and four pence sterling And that upon the 25 Oct. 1788 I delivered
to David Renton Collector of said duties an exact duplicate of this account duly examined and compared which
contained my Oath that the foregoing Inhabitants were duly served with Notices of the Dates foresaid intimating that
they were to be charged with the sums hereby Certified to be due by them
William Johnston 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).