, 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=40){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 |
|---|---|---|---|---|---|---|---|---|
| Brought Forward | ||||||||
| Abstract of the Aforegoing Divisions | ||||||||
| 1st. Division - To Page 4th. | 169 | £465.0.0 | £677.0.0 | £264.0.0 | £241.0.0 | £345.0.0 | £90.12.11¼ | |
| 2d. Division To Page 8th | 169 | £549.0.0 | £291.0.0 | £350.0.0 | £306.0.03 | £630.0.0 | £108.4.6 | |
| 3d Division To Page 12th. | 169 | £674.0.0 | £506.0.0 | £80.0.0 | £160.0.0 | £235.0.0 | £64.4.9 | |
| 4th. Division To 15th. | 119 | £569.0.03 | £148.0.0 | £96.0.0 | £40.0.0 | £75.0.0 | £29.17.4½ | |
| Total | 626 | £2257.0.0 | £1622.0.0 | £790.0.0 | £747.0.0 | £1285.0.0 | £292.19.6¾ |
Transcribe other information
16th
40
City of Edin. [Edinburgh] from 5 July 1785 To 5 April 1786
Appropriation -
2257 Pounds Sterling at 6d - £42.6.4½
1622 Pounds Sterling at 1/- - £60.16.6
790 Pounds Sterling at 1/6 - £44.8.9
747 Pounds Sterling at 1/9 - £49.0.5¼
1285 Pounds Sterling at 2/- - £96.7.6
Total £292.19.6¾
I John Maughan Surveyor aforesaid do hereby certify that upon careful Examination of the
aforegoing Rates and Duties I find they amount in the whole to Two Hundred and Ninety Two Pounds
Nineteen Shillings and Six Pence three farthings Sterling and that upon the tenth day of October
I delivered To Mr George McQueen Collector of the said Duties for the City of Edinburgh an Exact
Duplicate of the aforegoing Accompt Duties Duly examined and compared which contained my oath
that notices were left with the several Inhabitants or at their Dwelling Houses of the Dates
annexed to their respective names that they were charged with the Sums hereby certified
to be due by them.
John Maugham Surveyor.
GS Officer Ninth December 1785.
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).