, 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=25){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 |
|---|---|---|---|---|---|---|---|---|
| 9 Aug 1785 | Peter Stewart Rope Maker | £5.0.0 | £0.1.10½ | |||||
| Grassmarket | John Storrie | £8.0.0 | £0.3.0 | |||||
| Mr Forrester | £14.0.0 | £0.10.6 | ||||||
| Mr Gunn | £5.0.0 | £0.1.10½ | ||||||
| Mr Sawers | £7.0.0 | £0.2.7½ | ||||||
| Mr Bertram | £10.0.0 | £0.7.6 | ||||||
| Mr Rea | £10.0.0 | £0.7.6 | ||||||
| Mr Forrest | £8.0.0 | £0.3.0 | ||||||
| Mr Cook | £5.0.0 | £0.1.10½ | ||||||
| Mr Spottiswood | 10 | £18.0.0 | £1.0.3 | |||||
| John Calder | £10.0.0 | £0.7.6 | ||||||
| Mr Murray | £10.0.0 | £0.7.6 | ||||||
| Mr Thomson | £9.0.0 | £0.3.4½ | ||||||
| Mr Gray | £12.0.0 | £0.9.0 | ||||||
| Mr Dick | £12.0.0 | £0.9.0 | ||||||
| Mr Fraser | £10.0.0 | £0.7.6 | ||||||
| Mr Scott | £10.0.0 | £0.7.6 | ||||||
| Colin Campbell | £10.0.0 | £0.7.6 | ||||||
| Mr Watt | £20.0.0 | £1.6.3 | ||||||
| Mr Scott | 20 | £15.0.0 | £0.16.10½ | |||||
| Mr Henderson | £14.0.0 | £0.10.6 | ||||||
| Mr Greenlaw | £14.0.0 | £0.10.6 | ||||||
| Mr Alexander Bruce | £9.0.0 | £0.3.4½ | ||||||
| Mr Richmond | £12.0.0 | £0.9.0 | ||||||
| Mr Anderson | £10.0.0 | £0.7.6 | ||||||
| Mr Stewart | £8.0.0 | £0.9.0 | ||||||
| Mr Ferguson | £7.0.0 | £0.2.7½ | ||||||
| Mr Campbell | £7.0.0 | £0.2.7½ | ||||||
| Mr Armstrong | £10.0.0 | £0.7.6 | ||||||
| Mr Boswell | 30 | £5.0.0 | £0.1.10½ | |||||
| Mr Henry | £5.0.0 | £0.1.10½ | ||||||
| Mr Strachan | £5.0.0 | £0.1.10½ | ||||||
| Mr Spence | £8.0.0 | £0.3.0 | ||||||
| Mr Rodgers | £5.0.0 | £0.1.10½ | ||||||
| 15 Aug 1785 Donaldsons Closs | Hugh Kilpatrick | £5.0.0 | £0.1.10½ | |||||
| Mr Riddoch | £6.0.0 | £0.2.3 | ||||||
| 16 Aug 1785 | Mr Cockburn | £12.0.0 | £0.9.0 | |||||
| Mr Wilson | £10.0.0 | £0.7.6 | ||||||
| Messrs Wardlaw & Co. [Company] | £6.0.0 | £0.2.3 | ||||||
| Mr Skirving | 40 | £6.0.0 | £0.2.3 | |||||
| Mr Andrew | £6.0.0 | £0.2.3 | ||||||
| Mr Findlay | £6.0.0 | £0.2.3 | ||||||
| Mr Gowan | £5.0.0 | £0.1.10½ | ||||||
| First Division Begun | 43 | £146.0.0 | £190.0.0 | £33.0.0 | £20.0.0 | £13.0.7½ |
Transcribe other information
City of Edinburgh from 5 July 1785 to 5th April 1786 -
by John Maughan 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).