, 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=59){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 |
|---|---|---|---|---|---|---|---|---|
| Brought Over | 36 | £136.0.0 | £112.15.0 | £34.0.0 | £20.0.0 | £10.0.0¾ | ||
| John Nisbet Mercht [Merchant] | 37 | £10.0.0 | £0.7.6 | |||||
| James Steven Mercht [Merchant] | 38 | £6.0.0 | £0.2.3 | |||||
| John Provan Mercht. [Merchant] | 39 | £10.0.0 | £0.7.6 | |||||
| Robert White Mercht [Merchant] | 40 | £12.0.0 | £0.9.0 | |||||
| James Galbraith Grocer | 41 | £12.0.0 | £0.9.0 | |||||
| Patrick Thomson Mercht [Merchant] | 42 | £12.0.0 | £0.9.0 | |||||
| Robert McLintock Mercht [Merchant] | 43 | £12.0.0 | £0.9.0 | |||||
| Malcom McGilvera & Co. [Company] | 44 | £12.0.0 | £0.9.0 | |||||
| James Long Mercht [Merchant] | 45 | £5.0.0 | £0.1.10½ | |||||
| James Ure Mercht [Merchant] | 46 | £10.0.0 | £0.7.6 | |||||
| Whitelaw & Simson Sadler | 47 | £14.0.0 | £0.10.6 | |||||
| Mr McFarlane Mercht [Merchant] | 48 | £10.0.0 | £0.7.6 | |||||
| James Buchanan Mercht [Merchant] | 49 | £6.0.0 | £0.2.3 | |||||
| Robert Jervey Mercht [Merchant] | 50 | £6.0.0 | £0.2.3 | |||||
| Andrew Baird Mercht [Merchant] | 51 | £10.0.0 | £0.7.6 | |||||
| Robert McCaw Mercht [Merchant] | 52 | £8.0.0 | £0.3.0 | |||||
| John McVicar Mercht [Merchant] | 53 | £7.0.0 | £0.2.7½ | |||||
| Alexander Nisbet Mercht [Merchant] | 54 | £6.0.0 | £0.2.3 | |||||
| James Canick Mercht [Merchant] | 55 | £10.0.0 | £0.7.6 | |||||
| Alexander McIndoe Mercht [Merchant] | 56 | £7.0.0 | £0.2.7½ | |||||
| Total Divn. [Division] 3d | 51 | £187.0.0 | £246.15.0 | £34.0.0 | £20.0.0 | £15.19.8¼ | ||
| 10 Nov 1785 | Division 4th. | |||||||
| Colege Street west side [-] Burnswynd Grayfries wynd Grammer Schoolwynd & Conon Street | ||||||||
| David Rankine Cotton Mercht [Merchant] | 57 | £6.0.0 | £0.2.3 | |||||
| carry over | 57 | £6.0.0 | £0.2.3 |
Transcribe other information
59
Glasgow Survey Continued
3
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).