, Shop tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/4/2&destination=/virtual-volumes/volume-images/volume_data-E326-4-2/REX01666?image_number=1){kind=link}
Volume contents
- 1 - Burghs 1785-6 , Aberdeen
- 7 - Burghs 1785-6 , Ayr
- 11 - Burghs 1785-6 , Banff
- 17 - Burghs 1785-6 , Dumfries
- 19 - Burghs 1785-6 , Dunbar
- 21 - Burghs 1785-6 , Dundee
- 25 - Burghs 1785-6 , Edinburgh
- 51 - Burghs 1785-6 , Elgin
- 55 - Burghs 1785-6 , Forres
- 57 - Burghs 1785-6 , Glasgow
- 87 - Burghs 1785-6 , Haddington
- 89 - Burghs 1785-6 , Inverness
- 93 - Burghs 1785-6 , Irvine
- 95 - Burghs 1785-6 , Jedburgh
- 98 - Burghs 1785-6 , Kirkcudbright
- 101 - Burghs 1785-6 , Lanark
- 103 - Burghs 1785-6 , Montrose
- 105 - Burghs 1785-6 , Perth
- 109 - Burghs 1785-6 , Selkirk
- 111 - Burghs 1785-6 , Stirling
- 114 - Burghs 1785-6 , Stranraer
| Date | Inhabitants names, residence, and parish | Actual # of shops | Shops at £5 to £10 | Shops at £10 to £15 | Shops at £15 to £20 | Shops at £20 to £25 | Shops at £25 and up | Duty |
|---|---|---|---|---|---|---|---|---|
| 25 Jul 1785 | John Pillendrich [Pittendreigh] Mert. [Merchant] | 1 | £5.0.0 | £0.1.10½ | ||||
| Charles Lunnan Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| Robert Troup Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| James Farquhar Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Burgh of Aberdeen | ||||||||
| Mrs Brebner Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| Miss Walker Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| Mrs Moir Merchant | 1 | £20.0.0 | £1.6.3 | |||||
| James Smith Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| James Keith Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| James Dyce Merchant | 1 | £11.0.0 | £0.8.3 | |||||
| Alexander Angus Merchant | 1 | £10.0.0 | £0.7.6 | |||||
| James Leslie Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| William Coulls [Coutts] Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Ninian Johnston Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| John Ewan Merchant | 1 | £9.0.0 | £0.3.4½ | |||||
| John Gartly Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| John Webster Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| William Duguid Merchant | 1 | £20.0.0 | £1.6.3 | |||||
| John Smith Merchant | 1 | £16.0.0 | £0.18.0 | |||||
| James Hunter Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| William Dun Merchant | 1 | £10.0.0 | £0.7.6 | |||||
| Alexander Cheyne Merchant | 1 | £14.0.0 | £0.10.6 | |||||
| John Leith Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| John Miln Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| Mrs Still Merchant | 1 | £9.0.0 | £0.3.4½ | |||||
| Lewis Nicoll Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| George Wilson Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Alexander Dyce Merchant | 1 | £20.0.0 | £1.6.3 | |||||
| William Patterson Merchant | 1 | £15.0.0 | £0.16.10½ | |||||
| John Adams Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Alexander Walker Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| Miss Mowats Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| Alexander Watherston Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| William Gordon Merchant | 1 | £16.0.0 | £0.18.0 | |||||
| Alexander Fiddes Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| Carrd. [Carried] over | 35 | £162.0.0 | £45.0.0 | £47.0.0 | £60.0.0 | £11.6.1½ |
Transcribe other information
1
A Survey of the Rates and Duties Arisen on Retail Shops at £5 and upwards within the Burgh of Aberdeen from 5 Jully last 1785 to 5 Aprile next 1786.
by Hugh Richmond Surveyor
Scottish Exchequer (Tax Records), Shop tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/4/2
This volume contains information on who paid late 18th century shop tax in the burghs of Aberdeen, Ayr, Banff, Campbeltown, Dingwall, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inverary, Inverness, Irvine, Jedburgh, Kirkcudbright, Kirkwall, Lanark, Montrose, Perth, Selkirk, Stirling, Stranraer, and Tain.
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).