, 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=46){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 |
|---|---|---|---|---|---|---|---|---|
| 1 Assessmt [Assessment] | Surcharge | |||||||
| 1786 | Brought over | £3.4.6 | ||||||
| 6 Mar 1786 | Mr Herriot | £8.0.0 | £10.0.0 | £0.4.6 | ||||
| Mr Millar | £6.0.0 | £8.0.0 | £0.0.9 | |||||
| Mr Cuthbertson | £5.0.0 | £8.0.0 | £0.1.1½ | |||||
| Mrs Isobel Murray | £5.0.0 | £9.0.0 | £0.3.4½ | |||||
| Mr William Duncan | £5.0.0 | £9.0.0 | £0.1.6 | |||||
| Mrs Aitchieson | £9.0.0 | £12.0.0 | £0.5.7½ | |||||
| Mr Morgan | £6.0.0 | £9.0.0 | £0.1.1½ | |||||
| Mr Charles Walker | £9.0.0 | £12.0.0 | £0.5.7½ | |||||
| Mr Maxton | £14.0.0 | £15.0.0 | £0.6.0 | |||||
| Mr McKenzie | £10.0.0 | £12.0.0 | £0.1.6 | |||||
| Mr McDonald | £6.0.0 | £9.0.0 | £0.1.1½ | |||||
| Mr John Douglas | £10.0.0 | £15.0.0 | £0.9.4½ | |||||
| Mr Dalgleish | £9.0.0 | £15.0.0 | £0.13.? | |||||
| Mrs Ross | £14.0.0 | £16.0.0 | £0.7.6 | |||||
| 6th Division | £6.7.? | |||||||
| 7 Mar 1786 | Mr Bremner | £10.0.0 | £14.0.0 | £0.3.0 | ||||
| Mr Coldstone | £14.0.0 | £16.0.0 | £0.7.6 | |||||
| Mr Gourlay | £25.0.0 | £33.0.0 | £0.?.? | |||||
| Mr Richard Dick | £10.0.0 | £12.0.0 | £0.1.6 | |||||
| Mr Sommerville | £7.0.0 | £8.0.0 | £0.0.4½ | |||||
| Mr Tibbets | £6.0.0 | £10.0.0 | £0.3.0 | |||||
| Mr Anderson | £6.0.0 | £7.0.0 | £0.2.7½ | |||||
| Mrs McGillivray | £6.0.0 | £8.0.0 | £0.3.0 | |||||
| 8 Mar 1786 | Mr Charles Elliot | £20.0.0 | £30.0.0 | £0.18.9 | ||||
| Mr. Stewart | £14.0.0 | £19.0.0 | £0.12.2¼ | |||||
| Mr Hutton | £20.0.0 | £25.0.0 | £0.11.3 | |||||
| 9 Mar 1786 | Mr James Anderson | £10.0.0 | £12.0.0 | £0.1.6 | ||||
| Mr Francis Armstrong | £10.0.0 | £12.0.0 | £0.1.6 | |||||
| Mr Duncan | £10.0.0 | £12.0.0 | £0.1.6 | |||||
| Mr Bridges | £12.0.0 | £14.0.0 | £0.1.6 | |||||
| Mr Aitkin | £10.0.0 | £11.0.0 | £0.0.9 | |||||
| Miss Bowie and Coy. [Company] | £12.0.0 | £14.0.0 | £0.1.6 | |||||
| Mr Taylor | £12.0.0 | £13.0.0 | £0.9.0 | |||||
| Carry over | £4.6.6 |
Transcribe other information
[Page] 46 6
Surcharge Continued
Transcriber's notes
Where possible I have tried to calculate the duty.
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).