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 |
|---|---|---|---|---|---|---|---|---|
| 13 --- 1786 | Robert Wilkies | 1 | £6.0.0 | £0.2.3 | ||||
| John Scott | 1 | £6.0.0 | £0.2.3 | |||||
| Pro: [Provost] William Christie | 1 | £6.0.0 | £0.2.3 | |||||
| Robert Glen | 1 | £5.0.0 | £0.1.10½ | |||||
| Pro: [Provost] Adam Gleig | 1 | £7.0.0 | £0.2.7½ | |||||
| Robert Cook | 1 | £5.0.0 | £0.1.10½ | |||||
| David Buchannan | 1 | £7.0.0 | £0.2.7½ | |||||
| John Mill | 1 | £5.0.0 | £0.1.10½ | |||||
| Doctr. [Doctor] John Gibson | 1 | £7.0.0 | £0.2.7½ | |||||
| Messrs. Dickson & Beattie | 1 | £7.0.0 | £0.2.7½ | |||||
| John Millar | 1 | £5.0.0 | £0.1.10½ | |||||
| John Low | 1 | £5.0.0 | £0.1.10½ | |||||
| Messrs. Young & Sand | 1 | £5.0.0 | £0.1.10½ | |||||
| Alexander Millar | 1 | £5.0.0 | £0.1.10½ | |||||
| William Morrison | 1 | £5.0.0 | £0.1.10½ | |||||
| 16 --- 1786 | Mrs. Robert Thomson | 1 | £5.0.0 | £0.1.10½ | ||||
| William Aberdeen | 1 | £6.0.0 | £0.2.3 | |||||
| David Shand | 1 | £6.0.0 | £0.2.3 | |||||
| David Ford | 1 | £6.0.0 | £0.2.3 | |||||
| Alexander Pettrie | 1 | £6.0.0 | £0.2.3 | |||||
| Robert Brand | 1 | £5.0.0 | £0.1.10½ | |||||
| Hugh Clowdsly | 1 | £5.0.0 | £0.1.10½ | |||||
| James Mitchell | 1 | £6.0.0 | £0.2.3 | |||||
| 17 --- 1786 | David Brown Junr. [Junior] | 1 | £8.0.0 | £0.3.0 | ||||
| James Patton | 1 | £6.0.0 | £0.2.3 | |||||
| James Haddon | 1 | £6.0.0 | £0.2.3 | |||||
| Robert Ferrier | 1 | £5.0.0 | £0.1.10½ | |||||
| George Patton | 1 | £5.0.0 | £0.1.10½ | |||||
| George Croom | 1 | £5.0.0 | £0.1.10½ | |||||
| Robert Crab | 1 | £5.0.0 | £0.1.10½ | |||||
| Totall | 30 | £171.0.0 | £3.4.1½ | |||||
| £171.0.0 of Estimation for 3 quarters of a year at 4½d [£0.0.4½] p. [per] £ is | £3.4.1½ |
Transcribe other information
[Page] 103
Survey of the Rates and Duties on Shops, arisen in the Burgh of Montrose for three quarters of
year commencing the fifth day of July 1785 and ending the fifth day of April 1786 by William Greig Surveyor
I William Grieg Surveyor aforesaid do hereby Certify that upon carefull examination of the
forgoing duties I find they Amount in whole to Three Pounds Four Shillings & One penny halfpenny Sterg. [Sterling]
And that upon the day of 1786 I delivered Mr Robert Napier Junr. [Junior] Collector of said duties for the
Burgh aforesaid an exact duplicate of the above Account (as will appear from )
duly examined and compared with the forgoing, which contained my Oath that Nottices were left
with the Several persons before named or at their dwelling houses of the dates annexed to their respective
Names requiring them within fourteen days to give in a list of their Shops retained or employed by them
from the 5th July 1785 to the 5 April 1786 and hat the said account or Survey is made out from the lists
returned to me, and from the best information I could procure of the Shops of those who neglected or refused
to give in a list Thereof in terms of the nottices with them as aforesaid
William Greig 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).