, 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=105){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 |
|---|---|---|---|---|---|---|---|---|
| 13 Feb 1786 | Robert McEwen | 1 | £7.0.0 | £0.2.7½ | ||||
| Thomas Garvie | 1 | £7.0.0 | £0.2.7½ | |||||
| David Goldie | 1 | £8.0.0 | £0.3.0 | |||||
| Alexander Ritchie | 1 | £8.0.0 | £0.3.0 | |||||
| Miss A. Ferguason | 1 | £5.0.0 | £0.1.10½ | |||||
| William Allan | 1 | £5.0.0 | £0.1.10½ | |||||
| Thomas Black & Co [Company] | 1 | £5.0.0 | £0.1.10½ | |||||
| Alexander Bell | 1 | £5.0.0 | £0.1.10½ | |||||
| James Ballingal | 1 | £5.0.0 | £0.1.10½ | |||||
| Patrick Stewart | 1 | £7.0.0 | £0.2.7½ | |||||
| John Bissett | 1 | £6.0.0 | £0.2.3 | |||||
| James Gordon | 1 | £8.0.0 | £0.3.0 | |||||
| Duncan Ogalvie | 1 | £8.0.0 | £0.3.0 | |||||
| Robert Stewart | 1 | £8.0.0 | £0.3.0 | |||||
| Thomas Marshall Esqr | 1 | £5.0.0 | £0.1.10½ | |||||
| Andrew Meliss | 1 | £5.0.0 | £0.1.10½ | |||||
| David Grahame | 1 | £6.0.0 | £0.2.3 | |||||
| Samuel Stewart | 1 | £5.0.0 | £0.1.10½ | |||||
| David Lindsay | 1 | £7.0.0 | £0.2.7½ | |||||
| John McCornish | 1 | £8.0.0 | £0.3.0 | |||||
| Davie Arnot | 1 | £8.0.0 | £0.3.0 | |||||
| James Laing | 1 | £8.0.0 | £0.3.0 | |||||
| John Manson | 1 | £6.0.0 | £0.2.3 | |||||
| Thomas Ross | 1 | £5.0.0 | £0.1.10½ | |||||
| George Wight | 1 | £5.0.0 | £0.1.10½ | |||||
| Matheu Davidson | 1 | £5.0.0 | £0.1.10½ | |||||
| David Flood | 1 | £5.0.0 | £0.1.10½ | |||||
| James Murray | 1 | £5.0.0 | £0.1.10½ | |||||
| Mrs Morrison | 1 | £5.0.0 | £0.2.3 | |||||
| John Thomas | 1 | £5.0.0 | £0.1.10½ | |||||
| George Christie | 1 | £6.0.0 | £0.2.3 | |||||
| Robert McEwan | 1 | £7.0.0 | £0.2.7½ | |||||
| Thomas Myles | 1 | £7.0.0 | £0.2.7½ | |||||
| Alexander Porteus | 1 | £7.0.0 | £0.2.7½ | |||||
| James Morrison | 1 | £5.0.0 | £0.1.10½ | |||||
| William Rutherfoord | 1 | £6.0.0 | £0.2.3 | |||||
| William Arnot | 1 | £6.0.0 | £0.2.3 | |||||
| George Johnston | 1 | £6.0.0 | £0.2.3 | |||||
| John Gilles | 1 | £5.0.0 | £0.1.10½ | |||||
| Mrs Fisken | 1 | £7.0.0 | £0.2.7½ | |||||
| Alexander Alison | 1 | £6.0.0 | £0.2.3 | |||||
| James Robertson | 1 | £8.0.0 | £0.3.0 | |||||
| Thomas Fisher | 1 | £5.0.0 | £0.1.10½ | |||||
| William Sharp | 1 | £5.0.0 | £0.1.10½ | |||||
| George Blackie | 1 | £8.0.0 | £0.3.0 | |||||
| Patrick Blacklaw | 1 | £6.0.0 | £0.2.3 | |||||
| John Skeene | 1 | £7.0.0 | £0.2.7½ | |||||
| James Wylie | 1 | £5.0.0 | £0.1.10½ | |||||
| William Bridie | 1 | £5.0.0 | £0.1.10½ | |||||
| 48 | £296.0.0 | £5.11.0 | ||||||
| Carried Over |
Transcribe other information
105
A Survey of the Rates and Duties on Shops in the
[To]wn of Perth from 5 July 1785 to 5 April 1786 by Laurence Buchan 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).