, 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=101){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 |
|---|---|---|---|---|---|---|---|---|
| 1785 | Royal Burgh of Lanark | |||||||
| Mrs Brownlee Grocer | 1 | £6.0.0 | £0.2.3 | |||||
| Alexander Blair Merch. [Merchant] | 2 | £6.0.0 | £0.2.3 | |||||
| William Bannatyne Surgeon | 3 | £5.0.0 | £0.1.10½ | |||||
| William Telfier Merch. [Merchant] | 4 | £5.0.0 | £0.1.10½ | |||||
| James Forrest Merchant | 5 | £5.10.0 | £0.2.0¾ | |||||
| William Brown Writer | 6 | £5.0.0 | £0.1.10½ | |||||
| Total of the Royal Burgh of Lanark | 6 | £32.10.0 | £0.12.2¼ |
Transcribe other information
[Page] 101
A Survey of the Duties on Shops in the Royal Burgh of Lanark from the 5th
of July 1785 to the 5th of April 1786 by William Mure Surveyor.
Shop Tax
Proof
Shops rented from £5 to £10 at £32.10 at 6 pence per pound per year for 3 Quarters of a Year is £0.12.2¼.
Actual Number of Shops 6 Grand Total £0.12.2¼
I William Mure Surveyor aforesaid do hereby certify, That upon carefull Examination
of the foregoing several Rates and Duties, I find they amount in whole to Twelve Shillings and
two pence one farthing Sterling, and that, upon the Delivered to Richard
Watson, Collector of the said Duties for the Burgh aforesaid, an exact Duplicate of the
above account, duly examined and compared with the foregoing, which contained my oath
that Notices were left with the Several Inhabitants, or at their Dwelling houses, of the
Dates annexed to their respective Names, that they were to be charged with the sums
hereby certified to be due from them. By Me William Mure 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).