, 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=3){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 | 68 | £299.0.0 | £178.0.0 | £66.0.0 | £60.0.0 | £19.18.7½ | ||
| Allardyce & Co. [Company] Merts. [Merchants] | 1 | £6.0.0 | £0.2.3 | |||||
| John Hill Merchant | 1 | £10.0.0 | £0.7.6 | |||||
| Charles Farquharson Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| John Gordon Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| James Milne Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Alexander Glennie Merchant | 1 | £9.0.0 | £0.3.4½ | |||||
| Alexander Cuthbertson Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| Mr George French Merchant | 1 | £16.0.0 | £0.18.0 | |||||
| Patterson & Brown Merchants | 1 | £6.0.0 | £0.2.3 | |||||
| John Craig Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| John Inveranty Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| Moses Birnie Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| Robert Lamb Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| John Scrogs Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| George Forbes Merchant | 1 | £15.0.0 | £0.16.10½ | |||||
| John Young Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| James Balfour Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| James Maitland Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| James Gordon Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Andrew Shirris Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| John Boyle Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| John Rae Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| William Lumsdain Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| John Jamieson Merchant | 1 | £9.0.0 | £0.3.4½ | |||||
| William Mortimer Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| James Robson Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| John Killoch Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| Robert Melvile Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| John Ross Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| John Batcheor Merchant | 1 | £16.0.0 | £0.18.0 | |||||
| Mrs Forbes Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Carrd. [Carried] over | 99 | £477.0.0 | £188.0.0 | £113.0.0 | £60.0.0 | £26.5.9 |
Transcribe other information
Page 3d 3
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).