, 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=62){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 | 104 | £118.10.0 | £80.0.0 | £20.0.0 | £27.0.0 | £8.11.2¼ | ||
| Colquhain Sheilds & Co [Company] Yarn Mercht [Merchant] | 105 | £8.10.0 | £0.3.2¼ | |||||
| Archibald Broadly Grocer | 106 | £5.0.0 | £0.1.10½ | |||||
| George Russell Grocer | 107 | £10.0.0 | £0.7.6 | |||||
| Glen & James Wrights | 108 | £5.0.0 | £0.1.10½ | |||||
| John Gardiner Inst [Instrument] Mar. [Maker] | 109 | £9.0.0 | £0.3.4½ | |||||
| Alexander Stewart Grocer | 110 | £9.10.0 | £0.3.6¾ | |||||
| Thomas Bruce Grocer | 111 | £8.0.0 | £0.3.0 | |||||
| William Miller Drugist | 112 | £12.0.0 | £0.9.0 | |||||
| Archibald Cowbrugh Bookseller | 113 | £9.0.0 | £0.3.4½ | |||||
| Robert Brash Lint Dresser | 114 | £12.0.0 | £0.9.0 | |||||
| James Ewing Grocer | 115 | £8.10.0 | £0.3.2¼ | |||||
| James McEwan Grocer | 116 | £8.0.0 | £0.3.0 | |||||
| Mathew Lovell Wool Mercht [Merchant] | 117 | £9.0.0 | £0.3.4½ | |||||
| William & Andrew Dick Tobacconist | 118 | £8.0.0 | £0.3.0 | |||||
| George Provan & Co [Company] Drysalter | 119 | £14.0.0 | £0.10.6 | |||||
| Robert Rodger | 120 | £10.0.0 | £0.7.6 | |||||
| James Kirkland Engraver | 121 | £8.0.0 | £0.3.0 | |||||
| John Tait Stationer | 122 | £6.0.0 | £0.2.3 | |||||
| John Brisbane | 123 | £7.0.0 | £0.2.7½ | |||||
| Ure & Zuill Mercht [Merchant] | 124 | £20.0.0 | £1.6.3 | |||||
| Ure & McGilchrist Mercht [Merchant] | 125 | £25.0.0 | £1.17.6 | |||||
| John Jamieson Mercht [Merchant] | 126 | £20.0.0 | £1.6.3 | |||||
| George Walker Mercht [Merchant] | 127 | £5.0.0 | £1.10.0½ | |||||
| Total Division 5th | 49 | £232.0.0 | £138.0.0 | £60.0.0 | £52.0.0 | £17.7.3 | ||
| Carry Over | 127 |
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).