, 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=17){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 |
|---|---|---|---|---|---|---|---|---|
| 27 --- 1785 | The Burgh of Dumfries | |||||||
| John McNight Mercht. [Merchant] Dumfries | 1 | £10.0.0 | £0.7.6 | |||||
| John Courtas Merchant Dumfries | 2 | £5.0.0 | £0.1.10½ | |||||
| William Kirkpatrick Senr. [Senior] Merchant Dumfries | 3 | £5.0.0 | £0.1.10½ | |||||
| George Douglas Dumfries | 4 | £14.0.0 | £0.10.6 | |||||
| William Carson Dumfries | 5 | £6.0.0 | £0.2.3 | |||||
| William McNight Dumfries | 6 | £5.0.0 | £0.1.10½ | |||||
| John Wilson Dumfries | 7 | £5.0.0 | £0.1.10½ | |||||
| Robert McCanahie Dumfries | 8 | £5.0.0 | £0.1.10½ | |||||
| James Rea Dumfries | 8 | £5.0.0 | £0.2.3 | |||||
| John Allan Dumfries | 10 | £5.0.0 | £0.1.10½ | |||||
| William Grierson Dumfries | 11 | £8.0.0 | £0.3.10 | |||||
| William Chalmers | 12 | £5.0.0 | £0.1.10½ | |||||
| Robert Donald | 13 | £5.0.0 | £0.1.10½ | |||||
| William McKinal | 14 | £5.0.0 | £0.1.10½ | |||||
| Nickoal Shaw | 15 | £5.0.0 | £0.1.10½ | |||||
| James Crobie | 16 | £9.0.0 | £0.3.4½ | |||||
| David Pagain | 17 | £6.0.0 | £0.2.3 | |||||
| James Findlaw | 18 | £5.0.0 | £0.1.10½ | |||||
| Robert McLachlan | 19 | £5.0.0 | £0.1.10½ | |||||
| William Heron | 20 | £5.0.0 | £0.1.10½ | |||||
| Alexander Wylie | 21 | £5.0.0 | £0.1.10½ | |||||
| William Watson | 22 | £7.0.0 | £0.2.7½ | |||||
| John Henderson | 23 | £6.0.0 | £0.2.3 | |||||
| William Wilson | 24 | £5.0.0 | £0.1.10½ | |||||
| Samuel Kirkpatrick | 25 | £5.0.0 | £0.1.10½ | |||||
| James Anderson | 26 | £5.0.0 | £0.1.10½ | |||||
| William Johnston | 27 | £5.0.0 | £0.1.10½ | |||||
| William Boyd | 28 | £6.0.0 | £0.2.3 | |||||
| William Clark Bailie | 29 | £6.0.0 | £0.2.3 | |||||
| Andrew Johnston | 30 | £6.0.0 | £0.2.3 | |||||
| Robert Haladay | 31 | £5.0.0 | £0.1.10½ | |||||
| 31 | £161.0.0 | £24.0.0 | £3.18.4½ |
Transcribe other information
A Survey of the SHOP-TAX in Burgh of Dumfries
from the 5 of July 1785 to 5 of April 1786 by William Brunton Syr. [Surveyor]
161 Pound at 4½ Pound £3.0.4½
24 Pound at 9 Pound 0.18.0.
3.18.4½
I William Brunton Surveyor aforsaid Do hereby Certify that upon
Careful examination of the foregoing Rates & Duties find they
amount in whole to the sum of £ 3.18.4½ Sterling & that upon the
18 March 1786 I sent by post to Francis Maxwell Collector of the said Duties
for they Burgh aforesaid an exact Duplicate of the acct. Duly examined
& Compared with foregoing and I do make Oath that the above is a
just list returned by the several Inhabitants when requisitions
were made of the several Dates aforsaid - 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).