, 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=21){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 |
|---|---|---|---|---|---|---|---|---|
| 19 Jan 1786 | George Nicoll | 1 | £5.0.0 | £0.1.10½ | ||||
| John Gibson | 1 | £5.0.0 | £0.1.10½ | |||||
| William Sharp | 1 | £7.0.0 | £0.2.7½ | |||||
| William Langlands | 1 | £12.0.0 | £0.9.0 | |||||
| Misses Gellatly & Anderson | 1 | £14.0.0 | £0.10.6 | |||||
| George Mill | 1 | £9.0.0 | £0.3.4½ | |||||
| James Guild | 1 | £5.0.0 | £0.1.10½ | |||||
| Messrs Patrick Maxwell & Co. [Company] | 1 | £12.0.0 | £0.9.0 | |||||
| Thomas Suttors | 1 | £6.0.0 | £0.2.3 | |||||
| 26 Jan 1786 | James Ford | 1 | £7.0.0 | £0.2.7½ | ||||
| Mrs Blyth | 1 | £6.0.0 | £0.2.3 | |||||
| Patrick Crichton | 1 | £8.0.0 | £3.0.0 | |||||
| Charles Bouce | 1 | £8.0.0 | £0.3.0 | |||||
| George Hill | 1 | £14.0.0 | £0.10.6 | |||||
| Robert Cock | 1 | £8.0.0 | £0.3.0 | |||||
| George Anderson | 1 | £12.0.0 | £0.9.0 | |||||
| John Brown | 1 | £6.0.0 | £0.2.3 | |||||
| James Stewart | 1 | £5.0.0 | £0.1.10½ | |||||
| William Merden | 1 | £10.0.0 | £0.7.6 | |||||
| David Preston 3d Feby [February] | 1 | £9.0.0 | £0.3.4½ | |||||
| Thomas Lesslie | 1 | £14.0.0 | £0.10.6 | |||||
| Henry Blyth | 1 | £9.0.0 | £0.3.4½ | |||||
| Miss Drysdale | 1 | £14.0.0 | £0.10.6 | |||||
| William Webster Junr. [Junior] | 1 | £6.0.0 | £0.2.3 | |||||
| David How | 1 | £5.0.0 | £0.1.10½ | |||||
| Alexander White | 1 | £5.0.0 | £0.1.10½ | |||||
| James Smith | 1 | £6.0.0 | £0.2.3 | |||||
| Doct. [Doctor] John Ryde | 1 | £5.0.0 | £0.1.10½ | |||||
| Alexander Williamson | 1 | £8.0.0 | £0.3.0 | |||||
| Thomas Robertson | 1 | £8.0.0 | £0.3.0 | |||||
| William Bell | 1 | £5.0.0 | £0.1.10½ | |||||
| Alexander Thoms | 1 | £12.0.0 | £0.9.0 | |||||
| James Wilsom | 1 | £6.0.0 | £0.2.3 | |||||
| Alexander McLagan | 1 | £6.0.0 | £0.2.3 | |||||
| 28 Jan 1786 | Miss Greenhill | 1 | £7.0.0 | £0.2.7½ | ||||
| Alexander Reddoch | 1 | £12.0.0 | £0.9.0 | |||||
| Mr Joseph Saunderson | 1 | £5.0.0 | £0.1.10½ | |||||
| James Campbell | 1 | £10.0.0 | £0.7.6 | |||||
| William Scott Feby. [February] 13 | 1 | £8.0.0 | £0.3.0 | |||||
| William Webster | 1 | £8.0.0 | £0.3.0 | |||||
| James Anderson | 1 | £5.0.0 | £0.1.10½ | |||||
| James Smart | 1 | £5.0.0 | £0.1.10½ | |||||
| Patrick Williamson | 1 | £5.0.0 | £0.1.10½ | |||||
| Alexander Kain | 1 | £5.0.0 | £0.1.10½ | |||||
| David Cook | 1 | £5.0.0 | £0.1.10½ | |||||
| Robert Scott | 1 | £5.0.0 | £0.1.10½ | |||||
| John Millar Shoemaker | 1 | £6.0.0 | £0.2.3 | |||||
| Carried forward | 47 | £227.0.0 | £136.0.0 | £9.7.1½ |
Transcribe other information
Survey of the Rates and Duties on Shops Arisen in the Burgh of Dundee for three quarters
[of the] Year, commencing the 5 Jul1785, and ending the 5 Apr 1786 by Wm Greig Survy [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).