, 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=48){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 | £11.16.6 | ||||||
| 21 Mar 1786 | Mr Todd | £7.0.0 | £9.0.0 | £0.0.9 | ||||
| Mr John Bell | £8.0.0 | £10.0.0 | £0.4.6 | |||||
| Mr Joseph Gatt | £5.0.0 | £7.0.0 | £0.0.9 | |||||
| Mr John Hoyes | £6.0.0 | £7.0.0 | £0.0.1 | |||||
| Mr William Hutchison | £6.0.0 | £10.0.0 | £0.7.6 | |||||
| Mr Potts | £9.0.0 | £12.0.0 | £0.5.7½ | |||||
| 23 Mar 1786 | Mr Gilmour | £5.0.0 | £7.0.0 | £0.0.9 | ||||
| 7th Division | £12.16.7½ | |||||||
| 27 Mar 1786 | Mrs Robertson | £16.0.0 | £20.0.0 | £0.8.3 | ||||
| Mr John Jackson | £12.0.0 | £16.0.0 | £0.9.9 | |||||
| Mr Ainzlie | £16.0.0 | £20.0.0 | £0.8.3 | |||||
| Messrs. Montgomery & Coy. [Company] | £16.0.0 | £20.0.0 | £0.8.3 | |||||
| 28 Mar 1786 | Messrs Bruce | £8.0.0 | £20.0.0 | £1.3.0 | ||||
| Mr William Fraser | £12.0.0 | £18.0.0 | £0.11.3 | |||||
| Mr Brown | £12.0.0 | £16.0.0 | £0.9.9 | |||||
| Mr William Baxter | £12.0.0 | £5.0.0 | £0.1.10½ | |||||
| £3.19.4½ | ||||||||
| The foregoing Divisions Collected -- Page 1 | £15.9.? | |||||||
| Division 2d -- page 2 | £20.14.9 | |||||||
| Division 3d -- page 4 | £9.17.5 | |||||||
| Division 4th -- page 5 | £2.18.10½ | |||||||
| Division 5 -- page 5 | £6.7.? | |||||||
| Division 6 -- page 6 | £12.?.? | |||||||
| Division 7 -- page 8 | £3.?.? | |||||||
| £72.4.4 |
Transcribe other information
[Page] 48 8
Surcharge Continued
I John Carruthers General Surveyor aforesd [aforesaid] do hereby Certify that upon careful
examination I find the duties in the foregoing Surcharge amount to the
Sum of Seventy two pounds four Shillings and four pence Sterling
And that I delivered an exact duplicate thereof to George McQueen
Collector of the said duties for the for the City of Edinburgh 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 to be Surcharged on
the Said duties over and above those already certified by the
surveyor of their district. John Carruthers G.S. [General Surveyor]
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).