, 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=44){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 |
|---|---|---|---|---|---|---|---|---|
| 1st Assessmt. [Assessment] | Surcharge | |||||||
| 1786 | Third Division | |||||||
| 16 Feb 1786 | Mr Robert Kerr | £20.0.0 | £25.0.0 | £0.11.3 | ||||
| Mr Farquharson | £5.0.0 | £10.0.0 | £0.5.7½ | |||||
| Messrs Oates and Sherriff | £20.0.0 | £25.0.0 | £0.11.3 | |||||
| Mr William Nairn | £10.0.0 | £15.0.0 | £0.9 | |||||
| Mr George Swan | £18.0.0 | £22.0.0 | £0.8.3 | |||||
| Mr McDonald | £20.0.0 | £25.0.0 | £0.11.3 | |||||
| Mr Ross | £5.0.0 | £7.0.0 | £0.0.9 | |||||
| 17 Feb 1786 | Mr Millar | £5.0.0 | £7.0.0 | £0.0.9 | ||||
| Mesrs Mill and Son | £18.0.0 | £25.0.0 | £0.17.6 | |||||
| Mr Lamb | £18.0.0 | £20.0.0 | £0.6.0 | |||||
| Mr Cooper | £15.0.0 | £25.0.0 | £1.0.? | |||||
| Messrs. Phin and Pattison | £18.0.0 | £20.0.0 | £0.6.0 | |||||
| Mr Fowler | £12.0.0 | £18.0.0 | £0.11.3 | |||||
| 18 Feb 1786 | Mr Walter Brunton | £14.0.0 | £16.0.0 | £0.7.6 | ||||
| Mr Russel | £14.0.0 | £0.10.6 | ||||||
| Mrs Eagle | £14.0.0 | £16.0.0 | £0.7.6 | |||||
| Mr Simon Fraser | £6.0.0 | £8.0.0 | £0.0.9 | |||||
| Me Alexander Crichton | £7.0.0 | £8.0.0 | £0.0.4½ | |||||
| Mrs Innes | £5.0.0 | £10.0.0 | £0.5.7½ | |||||
| Mrs Paterson | £5.0.0 | £8.0.0 | £0.1.1½ | |||||
| 21 Feb 1786 | Mr Dunbar Pringle | £11.0.0 | £0.8.3 | |||||
| Mr John McDuff | £5.0.0 | £0.1.10½ | ||||||
| Peggie Moodie | £5.0.0 | £0.1.10½ | ||||||
| Mr Shirlaw | £5.0.0 | £8.0.0 | £0.1.1½ | |||||
| Mrs McQueen | £12.0.0 | £18.0.0 | £0.11.3 | |||||
| Mr Boog | £8.0.0 | £10.0.0 | £0.4.6 | |||||
| Mr James West | £6.0.0 | £7.0.0 | £0.0.4½ | |||||
| Alexander Watson | £5.0.0 | £6.0.0 | £0.0.4½ | |||||
| Mr Machattie | £6.0.0 | £8.0.0 | £0.0.9 | |||||
| Mr Alexander Bell | £6.0.0 | £8.0.0 | £0.0.9 | |||||
| 22 Feb 1786 | Mr. Small | £8.0.0 | £10.0.0 | £0.4.6 | ||||
| Mr Mason | £5.0.0 | £7.0.0 | £0.0.9 | |||||
| Mr Stevinson | £5.0.0 | £8.0.0 | £0.1.1½ | |||||
| Mr Bagnall | £5.0.0 | £6.0.0 | £0.0.4½ | |||||
| Mr Murray | £10.0.0 | £12.0.0 | £0.1.6 | |||||
| Carry over | £9.14.0½ |
Transcribe other information
44 [Page] 4
Surcharge Continued
Shop Tax
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).