, 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=47){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 | Brought Over | £4.6.6 | ||||||
| 9 Mar 1786 | Mr Galloway | £12.0.0 | £12.0.0 | £0.9.0 | ||||
| Mr Francis Armstrong | £12.0.0 | £16.0.0 | £0.18.0 | |||||
| Mr Hutchison | £10.0.0 | £13.0.0 | £0.2.3 | |||||
| Messrs Anderson & Sanderson | £14.0.0 | £18.0.0 | £0.9.9 | |||||
| Mr William Cumming | £14.0.0 | £5.0.0 | £0.1.10½ | |||||
| Mr Begrie | £8.0.0 | £9.0.0 | £0.0.4½ | |||||
| 10 Mar 1786 | Mrs Nairn | £6.0.0 | £8.0.0 | £0.0.9 | ||||
| Mr Keddie | £8.0.0 | £10.0.0 | £0.4.6 | |||||
| Mr Morison | £9.0.0 | £10.0.0 | £0.4.1½ | |||||
| Mr John Greig | £7.0.0 | £8.0.0 | £0.0.4½ | |||||
| Mr Laurence Stewart | £12.0.0 | £14.0.0 | £0.1.6 | |||||
| Mr Thomas Herriot | £6.0.0 | £7.0.0 | £0.0.4½ | |||||
| Mr Brodie | £6.0.0 | £15.0.0 | £0.16.10½ | |||||
| Mrs Brodie | £6.0.0 | £15.0.0 | £0.16.10½ | |||||
| Mr William Stewart | £14.0.0 | £20.0.0 | £0.15.9 | |||||
| Mr McGregor | £9.0.0 | £12.0.0 | £0.5.7½ | |||||
| Mr Ramage | £10.0.0 | £12.0.0 | £0.1.6 | |||||
| Mr Drysdale | £12.0.0 | £16.0.0 | £0.9.0 | |||||
| Mr Martin | £12.0.0 | £7.0.0 | £0.2.7½ | |||||
| Mr Brown | £5.0.0 | £6.0.0 | £0.0.4½ | |||||
| Mr James Calder | £5.0.0 | £5.0.0 | £0.1.10½ | |||||
| Mr John Kinloch | £5.0.0 | £6.0.0 | £0.0.4½ | |||||
| Mr Maitland | £6.0.0 | £9.0.0 | £0.1.1½ | |||||
| Mr Black | £5.0.0 | £10.0.0 | £0.5.7½ | |||||
| Mr Gilmour | £5.0.0 | £5.0.0 | £0.1.10½ | |||||
| Mr Shearer | £5.0.0 | £5.0.0 | £0.1.10½ | |||||
| Mr Stevens | £5.0.0 | £7.0.0 | £0.0.9 | |||||
| Mr Lockhart | £5.0.0 | £5.0.0 | £0.1.10½ | |||||
| Mr John Hardie | £5.0.0 | £6.0.0 | £0.0.4½ | |||||
| 14 Mar 1786 | Mr Balfour | £9.0.0 | £10.0.0 | £0.4.1½ | ||||
| Mr William Hunter | £5.0.0 | £8.0.0 | £0.1.1½ | |||||
| Mr Thomson | £5.0.0 | £6.0.0 | £0.0.9 | |||||
| Mr David Robertson | £5.0.0 | £7.0.0 | £0.2.3 | |||||
| Mr Townshend | £5.0.0 | £5.0.0 | £0.1.10½ | |||||
| Mr David Millar | £5.0.0 | £5.0.0 | £0.1.10½ | |||||
| Carry over | £11.16.6 |
Transcribe other information
47
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).