, 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=111){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 |
|---|---|---|---|---|---|---|---|---|
| 12 Apr 1785 | Mr James Alexander Mrt [Merchant] | 1 | £5.0.0 | £0.1.10½ | ||||
| Mr Henry Jaffray Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| Hugh Smith Junr [Junior] Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| James Syme Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| Mrs George Muchet Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| Miss Glass Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| William Christie Bookseller | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Michal Connal Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| Miss Baird Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| William Anderson Bookseller | 1 | £5.0.0 | £0.1.10½ | |||||
| James McFarlane Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| Alexander Blair Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| Mrs David Muchet Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| Miss Glassford Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| James Thomson Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| Alexander Cunningham Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| George Edmond Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| William Brown Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| Miss Cathrine Connal Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| Baily Robert Alexander Mert [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| Total | 20 | £100.0.0 | £1.17.6 |
Transcribe other information
Borough Stirling Survey upon Shops from 5th July 1785 to 5th April 1786 by James Allan Surveyor
3/4 year
I James Allan Surveyor aforesaid do hereby certify. That upon carefull
Examination of the foregoing several Rates and Duties. I find they amount in Whole
to One pound Seventeen Shillings and Sixpence Sterl [Sterling] and that upon 23rd Current
I delivered to Mr John McGibbon in Stirling Collector of the said Duties for
the Borough Aforesaid an exact duplicate of the above Account duly examined and Compared
with the forgoing which contained my Oath that Notices were left with the several
Inhabitants to or at their Dwelling Houses of the date annexed to their respective names
that they are Chargeable with the sums set against their several names certified to be due
from them
James Allan Surveyor
Alloa 25th February 1786
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).