, 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=45){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 Assessment | Surcharge | |||||||
| 1786 | Brought over | £9.14.0½ | ||||||
| 22 Feb 1786 | Mr Robert Still | £6.0.0 | £9.0.0 | £0.1.1½ | ||||
| Mr Peacock | £6.0.0 | £7.0.0 | £0.0.4½ | |||||
| Mr. Ross | £6.0.0 | £5.0.0 | £0.1.10½ | |||||
| £9.17.5 | ||||||||
| 4 Division | ||||||||
| 23 Feb 1786 | Mr Reid | £7.0.0 | £10.0.0 | £0.4.10½ | ||||
| Mr Mathieson | £9.0.0 | £14.0.0 | £0.7.1½ | |||||
| Mr Neil Stewart | £8.0.0 | £14.0.0 | £0.7.6 | |||||
| Mr James Burn | £9.0.0 | £14.0.0 | £0.7.1½ | |||||
| Mr John Gardiner | £7.0.0 | £9.0.0 | £0.9.0 | |||||
| Mr Hunter | £7.0.0 | £5.0.0 | £0.1.10½ | |||||
| Mr Guthrie | £5.0.0 | £6.0.0 | £0.0.4½ | |||||
| Mr Dempster | £8.0.0 | £12.0.0 | £0.6.0 | |||||
| Miss Still | £6.0.0 | £8.0.0 | £0.0.9 | |||||
| Mr Ronaldson | £8.0.0 | £10.0.0 | £0.4.6 | |||||
| Mr Robert Monro | £9.0.0 | £10.0.0 | £0.4.1½ | |||||
| 24 Feb 1786 | Mr Samuel Ross | £9.0.0 | £6.0.0 | £0.2.3 | ||||
| Mr Brown | £10.0.0 | £12.0.0 | £1.6.0 | |||||
| Mr John Howie | £7.0.0 | £8.0.0 | £0.0.4½ | |||||
| Mr John Low | £8.0.0 | £10.0.0 | £0.4.6 | |||||
| Mr Lamb | £5.0.0 | £8.0.0 | £0.1.1½ | |||||
| Mrs Black | £9.0.0 | £10.0.0 | £0.4.1½ | |||||
| 5th Division | £2.18.10½ | |||||||
| 2 Mar 1786 | Mr McKinzie | £9.0.0 | £12.0.0 | £0.5.7½ | ||||
| Mr John Dempster | £9.0.0 | £5.0.0 | £0.1.10½ | |||||
| Messrs Clark and Son | £12.0.0 | £18.0.0 | £0.11.3 | |||||
| Mr James Peddie | £5.0.0 | £10.0.0 | £0.5.7½ | |||||
| Mr McDonald | £5.0.0 | £5.0.0 | £0.1.10½ | |||||
| Mr Pollock | £10.0.0 | £12.0.0 | £0.1.6 | |||||
| Mr Shields | £10.0.0 | £12.0.0 | £0.1.6 | |||||
| Mr Ruskin | £9.0.0 | £10.0.0 | £0.4.1½ | |||||
| Mrs Cathie | £9.0.0 | £5.0.0 | £0.5.7½ | |||||
| Mr Murray | £12.0.0 | £20.0.0 | £0.17.3 | |||||
| Carry over | £3.4.6 |
Transcribe other information
[Page]45
Surcharge Continued
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).