, 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=65){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 | 170 | £76.10.0 | £50.0.0 | £3.6.2¼ | ||||
| John Anderson Grocer | 171 | £10.0.0 | £0.7.6 | |||||
| John Galloway Grocer | 172 | £6.0.0 | £0.2.3 | |||||
| Alexander Ferguson Grocer | 173 | £8.0.0 | £0.3.0 | |||||
| Total of Divn. [Division] 7th | 19 | £90.10.0 | £60.00 | £3.18.11¼ | ||||
| 19 Nov 1785 | Division 8 | |||||||
| Gallowgate South side from Cross to the Bridge | ||||||||
| Mrs Blair | 174 | £9.0.0 | £0.3.4½ | |||||
| Robert Smith Mercht [Merchant] | 175 | £10.10.0 | £0.7.10½ | |||||
| Mrs Ferrie Combmaker | 176 | £10.0.0 | £0.7.6 | |||||
| John Aiken Mercht [Merchant] | 177 | £10.0.0 | £0.7.6 | |||||
| James Marshall Comb Maker | 178 | £9.0.0 | £0.3.4½ | |||||
| James Gairdner Comb aker | 179 | £9.0.0 | £0.3.4½ | |||||
| William Buchanan & Co [Company] | 180 | £12.0.0 | £0.9.0 | |||||
| Steell & Forrest Mercht [Merchant] | 181 | £12.0.0 | £0.9.0 | |||||
| Hector Cameron | 182 | £9.10.0 | £0.3.6¾ | |||||
| John Malcom Grocer | 183 | £18.0.0 | £1.0.3 | |||||
| John Tassie & Co [Company] Mercht [Merchant] | 184 | £18.0.0 | £1.0.3 | |||||
| John Grive & Co [Company] | 185 | £18.0.0 | £1.0.3 | |||||
| John Muir & Co [Company] | 186 | £15.0.0 | £0.16.10½ | |||||
| John Scoular Grocer | 187 | £5.0.0 | £0.1.10½ | |||||
| John Ure Grocer | 188 | £8.0.0 | £0.3.0 | |||||
| George Blair Grocer | 189 | £9.10.0 | £0.3.6¾ | |||||
| William Govan Grocer | 190 | £9.10.0 | £0.3.6¾ | |||||
| Mrs Sawers Iron Monger | 191 | £7.0.0 | £0.2.7½ | |||||
| Walter Hart Mercht [Merchant] | 192 | £10.0.0 | £0.7.6 | |||||
| Carry over | 192 | £75.10.0 | 64.10.0 | £69.0.0 | £7.14.3¾ |
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).