, 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=4){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 | 99 | £477.0.0 | £188.0.0 | £113.0.0 | £60.0.0 | £26.5.9 | ||
| John Fraser Mert. [Merchant] | 1 | £6.0.0 | £0.2.3 | |||||
| Miss Tait Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| William Coutts Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| William Mortimer Merchant | 1 | £14.0.0 | £0.10.6 | |||||
| William Symmers Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Lunnan & Cooper Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Peter Barron Merchant | 1 | £14.0.0 | £0.10.6 | |||||
| William [Low] Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| John Christall Merchant | 1 | £9.0.0 | £0.3.4½ | |||||
| William Morison Merchant | 1 | £14.0.0 | £0.10.6 | |||||
| Alexander Sherriffs Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Alexander Mitchell Merchant | 1 | £15.0.0 | £0.16.10½ | |||||
| Robert Dyce Merchant | 1 | £14.0.0 | £0.10.6 | |||||
| Hugh Gordon & Co. [Company] Merchant | 1 | £18.0.0 | £1.0.3 | |||||
| Adam Wilson Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| Robert Garden Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| William Lundie Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| William Raitt Merchant | 1 | £18.0.0 | £1.0.3 | |||||
| William Leslie Merchant | 1 | £16.0.0 | £0.18.0 | |||||
| John Leslie Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| Mrs Dyce Merchant | 1 | £20.0.0 | £1.6.3 | |||||
| Thomas Black Merchant | 1 | £20.0.0 | £1.6.3 | |||||
| Charles Walker Merchant | 1 | £17.0.0 | £0.19.1½ | |||||
| William Murray & Co. [Company] Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| James Burnet Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| James Joap [Jopp] Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| James Shand Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| Miss Mckenzie Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| Miss Westlands Merchant | 1 | £14.0.0 | £0.10.6 | |||||
| George Cruden Merchant | 1 | £30.0.0 | £2.5.0 | |||||
| Mr Gordon Merchant | 1 | £6.0.0 | £0.2.3 | |||||
| James Anderson Merchant | 1 | £19.0.0 | £1.1.4 | |||||
| Carrd. [Carried] over | 131 | £598.0.0 | £258.0.0 | £216.0.0 | £100.0.0 | £30.0.0 | £41.17.0 |
Transcribe other information
4 Page 4th
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).