, 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=109){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 | Burgh of Selkirk | |||||||
| 13 Oct 1785 | Thomas Ingles Merchant | 1 | £5.0.0 | £0.1.10½ | ||||
| William Stoddart | 2 | £5.0.0 | £0.1.10½ | |||||
| Robert Murray | 2 | £5.0.0 | £0.1.10½ | |||||
| John Veitch | 4 | £5.0.0 | £0.1.10½ | |||||
| 4 | £20.0.0 | £0.7.6 |
Transcribe other information
109
Survey of the Shop lent Tax in the Burgh of Selkirk, from the 5 of July
1785 to 5 of April 1786
SHOP TAX
By William Brunton Surveyor
Proof
£20.0.0 at 4½ [£0.0.4½] per pound is £0.7.6
I William Brunton Surveyor aforesaid do hereby Certify that upon careful
Examination of the several foregoing Rates and Duties I find they amount
in whole to Seven Shillings and Sixpence Sterling and that upon the [--]
[--] I delivered to Andrew Brown Collector of the said Duties for the Burgh afore-
said an Exact Duplicate of the above Account duly examined and Compared
with the foregoing which contained the Oath that Notices were left with
the several Inhabitants of the Duties annexed to their respected Names
that they were to be Charged with the Sums hereby Certified to be due from
them
William Brunton
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).