, 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=22){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 |
|---|---|---|---|---|---|---|---|---|
| 1786 | Brought forward | 47 | £227.0.0 | £136.0.0 | £9.7.1½ | |||
| 3 Feb 1786 | John Millar Merchant | 1 | £5.0.0 | £0.1.10½ | ||||
| James Small | 1 | £10.0.0 | £0.7.6 | |||||
| Robert Nicoll | 1 | £6.0.0 | £0.2.3 | |||||
| Alexander Bell | 1 | £9.0.0 | £0.3.4½ | |||||
| James Duncan | 1 | £10.0.0 | £0.7.6 | |||||
| Peter Mitchell Junr. [Junior] | 1 | £8.0.0 | £0.3.0 | |||||
| David Wise | 1 | £9.0.0 | £0.3.4½ | |||||
| Peter Mitchell Senr. [senior] | 1 | £9.0.0 | £0.3.0 | |||||
| Mrs. Gray | 1 | £6.0.0 | £0.2.3 | |||||
| John Cairncross | 1 | £11.0.0 | £0.8.3 | |||||
| Badenach & Duncan | 1 | £12.0.0 | £0.9.0 | |||||
| William Thoms | 1 | £12.0.0 | £0.9.0 | |||||
| David Ouchterlony | 1 | £10.0.0 | £0.7.6 | |||||
| Oliver Fairweather | 1 | £13.0.0 | £0.9.0 | |||||
| Robert Keith | 1 | £12.0.0 | £0.9.0 | |||||
| Peter Ryde | 1 | £11.0.0 | £0.8.3 | |||||
| Dalgleish & Croom | 1 | £8.0.0 | £0.3.0 | |||||
| 26 Jan 1786 | William Bissett | 1 | £12.0.0 | £0.9.0 | ||||
| Henry Tullo | 1 | £12.0.0 | £0.9.0 | |||||
| Adam Robertson | 1 | £12.0.0 | £0.9.0 | |||||
| Benjamine Nicoll | 1 | £9.0.0 | £0.3.4½ | |||||
| Alexander Swape | 1 | £10.0.0 | £0.7.6 | |||||
| Danniell Mcisack | 1 | £6.0.0 | £0.2.3 | |||||
| Thomas Hally | 1 | £6.0.0 | £0.2.3 | |||||
| Robert Addamson | 1 | £7.0.0 | £0.2.7½ | |||||
| Charles Anderson | 1 | £7.0.0 | £0.2.7½ | |||||
| Mephan & Gray | 1 | £6.0.0 | £0.2.3 | |||||
| James Doig | 1 | £5.0.0 | £0.1.10½ | |||||
| John Allan | 1 | £5.0.0 | £0.1.10½ | |||||
| James Wright | 1 | £6.0.0 | £0.2.3 | |||||
| 3 Feb 1786 | Christopher Ross | 1 | £9.0.0 | £0.3.4½ | ||||
| John Menzies | 1 | £8.0.0 | £0.3.0 | |||||
| Peter Hunter | 1 | £10.0.0 | £0.7.6 | |||||
| John Hunter | 1 | £10.0.0 | £0.7.6 | |||||
| Robert Watson | 1 | £5.0.0 | £0.1.10½ | |||||
| Andrew Wilson | 1 | £6.0.0 | £0.2.3 | |||||
| William Keith | 1 | £5.0.0 | £0.1.10½ | |||||
| James More | 1 | £9.0.0 | £0.3.4½ | |||||
| Patrick Smith | 1 | £10.0.0 | £0.7.6 | |||||
Transcribe other information
[Page] 22
£386...... of Estimation for 3 quarters of a year as above at 4½d per £ is £7.4.9
£313..... of Estimation for 3 quarters of a year as above at 9d of per £ is 11.14.9 £18.19
I William Greig Surveyor aforesaid do hereby Certify that upon carefull examination of the foregoing Rates
Duties I find they amount in whole to Eighteen pounds Ninteen shillings and Six pence Sterling, and that upon
day of 1786 I delivered Mrs James Dick Collector of the Cess and of the said Duties for the Burgh
aforesaid an exact Duplicate of the above Account (as will appear from ) duly examined
and compared with the foregoing which contained my Oath that nottices were left with the Several inhabitants
or in their Shops, of the dates Annexed to their respective names that they were to be charged with the Sums
here by Certified to be due from them
William Greig Surveyor
the other page & above compared
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).