, 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=114){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 |
|---|---|---|---|---|---|---|---|---|
| 31 January 1786 | The Burgh of Stonrawer | |||||||
| John Ker Mercht. [Merchant] in Stronrawer | 1 | £5.0.0 | £0.1.10½ | |||||
| John McKie Mercht. [Merchant] in Stronrawer | 2 | £5.0.0 | £0.1.10½ | |||||
| William McKelvie Mercht. [Merchant] in Stronrawer | 3 | £5.0.0 | £0.1.10½ | |||||
| John McDowal Mercht. [Merchant] in Stronrawer | 4 | £5.0.0 | £0.1.10½ | |||||
| Peter McCormak Mercht. [Merchant] in Stronrawer | 5 | £5.0.0 | £0.1.10½ | |||||
| James McClean Mercht. [Merchant] in Stronrawer | 6 | £5.0.0 | £0.1.10½ | |||||
| Thomas McMaster Mercht. [Merchant] in Stronrawer | 7 | £5.0.0 | £0.1.10½ | |||||
| James McKie Mercht. [Merchant] in Stronrawer | 8 | £5.0.0 | £0.1.10½ | |||||
| 8 | £40.0.0 | £0.15.0 |
Transcribe other information
114
A Survey of the SHOP TAX in the Burgh of
Stonrawer from 5th of July 1785 to 5th of April 1786 by William Brunton.
£40.0.0 Pounds at 4½ [£0.0.4½] Pound - £0.15.0.
I William Brunton aforesaid Do hereby Certify that upon careful examination
of the foregoing Several Rates and Duties I find they amount in whole
to the sum of Fifteen Shillings Sterling, and that upon the I sent by post to Thomas
McMaster Collector of the said Duties from the Burgh aforesaid an exact
Duplicate of the foregoing and I too make the Oath that the above is a just
List Returned by the Inhabitants when requisitions were made. William Brunton.
Shop Tax in the Burgh
of Stonrawer
from the 5 of July 1785 to 5 of
April 1786
for the Office
G.S. [General 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).