, 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=57){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 |
|---|---|---|---|---|---|---|---|---|
| 11 & 29 Oct 1785 | Division 1st. | |||||||
| Townhead & Neighbourhood with Trongate, Drygate & Rottenrow | ||||||||
| James Gray Grocer | 1 | £10.0.0 | £0.7.6 | |||||
| Total of Div. [Division] 1st | 1 | £10.0.0 | £0.7.6 | |||||
| 31 Oct 1785 | Division 2nd. | |||||||
| College Street East side from Wynd head to College kirk & Havana Street & New Venal | ||||||||
| William McAdam Grocer | 2 | £5.0.0 | £0.1.10½ | |||||
| Mr Ewan | 3 | £5.0.0 | £0.1.10½ | |||||
| Mark Reid Grocer | 4 | £9.0.0 | £0.3.4½ | |||||
| Thomas Wingate Candle Maker | 5 | £6.0.0 | £0.2.3 | |||||
| Total Divn. 2nd. | 4 | £25.0.0 | £0.9.4½ | |||||
| 1 & 4 Nov 1785 | Division 3d. | |||||||
| College Street Eastside from the College Kirk to the Cross at Blackfrier Wynd and Old Venal | ||||||||
| Hendry Braid Wright | 6 | £5.0.0 | £0.1.10½ | |||||
| Robert Gairdner Grocer | 7 | £13.10.0 | £0.10.1½ | |||||
| Mr Thomson Coppersmith | 8 | £10.0.0 | £0.7.6 | |||||
| Gavin Brash Grocer | 9 | £8.10.0 | £0.3.2½ | |||||
| Mr Steedman Grocer | 10 | £7.0.0 | £0.2.7½ | |||||
| Hugh Young Grocer | 11 | £9.0.0 | £0.3.4½ | |||||
| Charles Balfour Auctioneer | 12 | £7.0.0 | £0.2.9½ | |||||
| Carry over | 12 | £7.10.0 | £23.10.0 | £1.11.6 |
Transcribe other information
A survey of the duties on shops in the Royal Burgh of Glasgow from the 5th
July 1785 to the 5th April 1786 by William Mure surveyor
[Page] 1
57
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).