, 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=19){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 Oct 17 | Dunbar | |||||||
| James Simpson Mercht [Merchant] | 1 | £6.0.0 | £0.2.3 | |||||
| Andrew Oliver Saddler | 2 | £5.0.0 | £0.1.10½ | |||||
| Doctor Hamilton | 3 | £5.0.0 | £0.1.10½ | |||||
| Andrew Brown Mercht [Merchant] | 4 | £8.0.0 | £0.3.0 | |||||
| George Comb Tobacconist | 5 | £5.0.0 | £0.1.10½ | |||||
| Grieve Wilson Mercht [Merchant] | 6 | £5.0.0 | £0.1.10½ | |||||
| Mr Cunningham Surgeon | 7 | £5.0.0 | £0.1.10½ | |||||
| Adam Watson Mercht [Merchant] | 8 | £15.0.0 | £0.16.10½ | |||||
| James Kilpatrick Merchant | 9 | £10.0.0 | £0.7.6 | |||||
| Joseph Hogg Tobacconist | 10 | £5.0.0 | £0.1.10½ | |||||
| Thomas Christie Mercht [Merchant] | 11 | £6.0.0 | £0.2.3 | |||||
| George Nielson Merchant | 12 | £5.0.0 | £0.1.10½ | |||||
| 12 | £55.0.0 | £10.0.0 | £15.0.0 | £2.5.0 | ||||
| Proof | ||||||||
| £55.0.0 a 6d [£0.0.6] per £ for a Year is for ¾ is | £1.0.7½ | |||||||
| £10.0.0 at 1/ [£0.1.0] p [per] £ for a year is for ¾ is | £0.7.6 | |||||||
| £15.0.0 at 1/6 [£0.1.6] for a year is for ¾ is | £0.16.10½ | |||||||
| £2.5.0 |
Transcribe other information
In the Royalty of the Burgh of Dunbar from 5 July 1785 to 5 April 1786
I William Hogg Surveyor of Taxes Do Hereby Certify that upon carefull Examination
of the Forgoing Account of Rates & Duties Arrising in the Burgh of Dunbar I
find the Amount to be Two Pound Five Shillings _ _ _ _ Sterling
And that upon the 1 December 1785 I Delivered to Mr John Tait Collector of Said Duties
an Exact Duplicate of the foregoing duely Examined & Compared, & which contain
=ed my Oath that Notices were left with the Different Inhabitants or at their Dwelling
Houses that they were to be Charged the forgoing Dutys (& of the date aforesaid) Certifyed
to be due by them by my Assessment
Will Hogg Surveyr [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).