, 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=5){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 |
|---|---|---|---|---|---|---|---|---|
| Brot. [Brought] over | 131 | £598.0.0 | £258.0.0 | £216.0.0 | £100.0.0 | £30.0.0 | £41.17.0 | |
| John Syme Mert. [Merchant] | 1 | £6.0.0 | £0.2.3 | |||||
| Mr Forsyth Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| Alexander Cushny Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| James Neilson Merchant | 1 | £20.0.0 | £1.6.3 | |||||
| Messers Simpson & Co. [Company] Merchant | 1 | £9.0.0 | £0.3.4½ | |||||
| Alexander Abernethy Merchant | 1 | £9.0.0 | £0.3.4½ | |||||
| John Bruce Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| James Aitken Merchant | 1 | £13.0.0 | £0.9.9 | |||||
| Provost William Cruden Merchant | 1 | £10.0.0 | £0.7.6 | |||||
| Alexander Duguid Merchant | 1 | £10.0.0 | £0.7.6 | |||||
| [Pattrick] Booth Merchant | 1 | £14.0.0 | £0.10.6 | |||||
| John Leslie Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| William Malcome Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| Mr Dalmahoy Merchant | 1 | £14.0.0 | £0.10.6 | |||||
| Alexander Crombie Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| George Fowler Merchant | 1 | £8.0.0 | £0.3.0 | |||||
| Alexander Smith Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| 8 Oct 1785 | Alexander Garden Merchant | 1 | £5.0.0 | £0.1.10½ | ||||
| Totall Retail Shops | 149 | £684.0.0 | £319.0.0 | £216.0.0 | £120.0.0 | £30.0.0 | £47.1.3 |
Transcribe other information
Page 5th 5
£684 at 6d [£0.0.6 ] per pound is £12.16.6.
£319 at 1/- [£0.1.0] per pound is £11.19.3.
£216 at 1/6 [£0.1.6] per pound is £12.3.0.
£120 at 1/9 [£0.1.9] per pound is £7.17.6.
£ 30 at 2/- [£0.2.0] per pound is £2.5.0.
[Total] £47.1.3.
I Hugh Richmond Surveyor aforesaid , do herby Certify That upon carefull Examination
of the foregoing Severall Rates & Duties I find they amount in whole to Forty Seven pounds
one shilling & three pence Sterl. [Sterling] And that upon the 24th day of December last I caused
deliver to Mr James Thomson Adt. [Advocate] Collector of the said duties for the Burgh aforesaid an
Exact duplicate of the above account duly Examined & compared with the foregoing And
I do make oath that Notices were left with the Severall Inhabitants, or at their Shops of the dates aforesaid
that they were to be Charged with the Sums hereby Certified to be due from them.
Hugh Richmond 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).