, 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=106){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 |
|---|---|---|---|---|---|---|---|---|
| 1786 | Brought Over | 48 | £296.0.0 | £5.11.0 | ||||
| 14 Feb 1786 | Thomas Auchterlowny | 1 | £5.0.0 | £0.1.10½ | ||||
| David Rintoul | 1 | £5.0.0 | £0.1.10½ | |||||
| Robert Ready | 1 | £5.0.0 | £0.1.10½ | |||||
| John Dow | 1 | £10.0.0 | £0.7.6 | |||||
| James Gilespie | 1 | £5.0.0 | £0.1.10½ | |||||
| David Sandeman | 1 | £8.0.0 | £0.3.0 | |||||
| George Proudfoot | 1 | £6.0.0 | £0.2.3 | |||||
| Miss Foster | 1 | £6.0.0 | £0.2.3 | |||||
| James Ramsay | 1 | £7.0.0 | £9.2.7½ | |||||
| Thomas Beveridge | 1 | £9.0.0 | £0.3.4½ | |||||
| David Peter | 1 | £6.0.0 | £0.2.3 | |||||
| 59 | £358.0.0 | £7.1.9 |
Transcribe other information
106
Proof: 358 at 4½ £16.14.3
10 at 9d £0.7.6
£7.1.9
Perth 7 March 1786. I Laurence Buchan surveyor aforesaid do hereby certify that
careful examination of the foregoing duties I find they amount in the whole to Seven [Pounds]
one shilling and nine pence stlg [sterling] and this day I delivered to Mr Patrick Miller Collector [of]
duties in the Town aforesaid an Exact Duplicate of the above account duly examined and comp[ared]
with the foregoing and that Notices were left with the several ocupiers or at their Shops [on the]
dates anexed to their respective Names that they were to be charged with the sums he[rein]
certified to be due from them Laurence Buchan Survey[or]
Transcriber's notes
[Right hand edge of later text not visible on image
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).