, 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=2){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 |
|---|---|---|---|---|---|---|---|---|
| Brot. [Brought] over | 35 | £162.0.0 | £45.0.0 | £47.0.0 | £60.0.0 | £11.6.1½ | ||
| Peter Duguid Mert.[Merchant] | 1 | £14.0.0 | £0.10.6 | |||||
| William Farquharson Merchant | 1 | £11.0.0 | £0.8.3 | |||||
| John Smith Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Nathan Gillate Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| Alexander Garden Merchant | 1 | £10.0.0 | £0.7.6 | |||||
| James Hacket Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| George Symmers Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| John Nicol & Co. [Company] Merchant | 1 | £9.0.0 | £0.3.4½ | |||||
| Alexander Ross Merchant | 1 | £19.0.0 | £1.1.4½ | |||||
| John Ferguson Merchant | 1 | £13.0.0 | £0.9.9 | |||||
| Thomas Wagerald Merchant | 1 | £13.0.0 | £0.9.9 | |||||
| James Barclate Merchant | 1 | £9.0.0 | £0.3.4½ | |||||
| James Black Merchant | 1 | £9.0.0 | £0.3.4½ | |||||
| Mrs Thomson Merchant | 1 | £10.0.0 | £0.7.6 | |||||
| Joseph Gairdner [Gardner] Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| William Fitzgerald Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| William Cruickshank Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| James Williamson Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| Andrew Mitchell Merchant | 1 | £14.0.0 | £0.10.6 | |||||
| William Cushny Merchant | 1 | £10.0.0 | £0.7.6 | |||||
| Mr Rose Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| John Crombie Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Ann Fraser Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| John Wishart Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| John Malcome Merchant | 1 | £12.0.0 | £0.9.0 | |||||
| James Petrie Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Alexander Rhynd Merchant | 1 | £12.0.0 | £0.9.0 | |||||
| Mr Playfair Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| Mr Timpson Merchant | 1 | £14.0.0 | £0.10.6 | |||||
| Thomas Kilgour Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| William Loggan Merchant | 1 | £9.0.0 | £0.3.4½ | |||||
| William Scott Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Duncan & Miller Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| Carrd. [Carried] over | 68 | £299.0.0 | £178.0.0 | £66.0.0 | £60.0.0 | £19.18.7½ |
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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).