, 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=61){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 | 79 | £5.0.0 | £0.1.10½ | |||||
| Daniel Blair Taylor | 80 | £7.0.0 | £0.2.7½ | |||||
| James Paterson Grocer | 81 | £5.0.0 | £0.1.10½ | |||||
| Robert Russell Grocer | 82 | £8.0.0 | £0.3.0 | |||||
| James Bryce Grocer | 83 | £5.0.0 | £0.1.10½ | |||||
| Janet Williamson Grocer | 84 | £5.10.0 | £0.2.0¾ | |||||
| John Freeland & Co [Company] Yarn Mercht [Merchant] | 85 | £10.0.0 | £0.7.6 | |||||
| Patrick Bryce Spirit Mercht [Merchant] | 86 | £6.10.0 | £0.2.5¼ | |||||
| Mr Mathie Grocer | 87 | £10.0.0 | £0.7.6 | |||||
| Andrew & Thomas Mark Yarn Mercht [Merchant] | 88 | £5.10.0 | £0.2.0¾ | |||||
| James Cameron Broker | 89 | £13.0.0 | £0.9.9 | |||||
| James Hardie Tobacconist | 90 | £6.0.0 | £0.2.3 | |||||
| Mr Stevenson Grocer | 91 | £8.0.0 | £0.3.0 | |||||
| Walter Stewart Candlemaker | 92 | £10.0.0 | £0.7.6 | |||||
| James Ritcheson Yarn Mercht [Merchant] | 93 | £8.0.0 | £0.3.0 | |||||
| James McCallum Broker | 94 | £7.0.0 | £0.2.7½ | |||||
| Robert Mungal Grocer | 95 | £8.0.0 | £0.3.0 | |||||
| John Brown & Co [Company] Yarn Mercht [Merchant] | 96 | £8.0.0 | £0.3.0 | |||||
| Alexander Taylor Grocer | 97 | £9.0.0 | £0.3.4½ | |||||
| John Duncan Grocer | 98 | £9.0.0 | £0.3.4½ | |||||
| William Brock grocer | 99 | £14.0.0 | £0.10.6 | |||||
| Andrew Paton Spirit Dealer | 100 | £8.0.0 | £0.3.0 | |||||
| William Miller Shoemaker | 101 | £11.0.0 | £0.8.3 | |||||
| William Anderson | 102 | £12.0.0 | £0.9.0 | |||||
| James Ewing Grocer | 103 | £20.0.0 | £1.6.3 | |||||
| Mathew Crawford & Co [Company] Yarn Mercht [Merchant] | 104 | £27.0.0 | £2.0.6 | |||||
| Carry over | 104 | £118.10.0 | £80.0.0 | £20.0.0 | £27.0.0 | £8.11.2¼ |
Transcribe other information
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Glasgow Survey 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).