, 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=67){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 | 213 | £52.0.0 | £26.5.0 | £18.0.0 | £2.19.5¼ | |||
| Gilbert Rainie Grocer | 214 | £5.0.0 | £0.1.10½ | |||||
| John Eglington Grocer | 215 | £7.0.0 | £0.2.7½ | |||||
| William Whitelaw Grocer | 216 | £5.0.0 | £0.1.10½ | |||||
| John Thom Grocer | 217 | £8.0.0 | £0.3.0 | |||||
| William Robertson Grocer | 218 | £6.0.0 | £0.2.3 | |||||
| John Steven Sadler | 219 | £8.10.0 | £0.3.2¼ | |||||
| William Nielson Candlemaker | 220 | £7.10.0 | £0.2.9¾ | |||||
| William Carrick Grocer | 221 | £5.0.0 | £0.1.10½ | |||||
| Andrew Mcfarlane Grocer | 222 | £5.0.0 | £0.1.10½ | |||||
| Lewis McInnes Grocer | 223 | £5.0.0 | £0.1.10½ | |||||
| David Marshall | 224 | £7.0.0 | £0.2.7½ | |||||
| Total Divn [Division] 9th | 22 | £121.0.0 | £25.5.0 | £18.0.0 | £4.5.3¾ | |||
| 28 & 29 Nov 1785 | Division 10th | |||||||
| Trongate North side to the Gaurd at the Candleridge and Ingrim Street | ||||||||
| Gilbert Hamilton & John Bogle | 225 | £25.0.0 | £1.17.6 | |||||
| Andrew Jack & Co [Company] Mercht [Merchant] | 226 | £30.0.0 | £2.5.0 | |||||
| George McCaul & Co [Company] Mercht [Merchants] | 227 | £19.0.0 | £1.1.4½ | |||||
| Alexander Park Grocer | 228 | £25.0.0 | £1.17.6 | |||||
| Thomas Falconer Mercht [Merchant] | 229 | £9.0.0 | £0.3.4½ | |||||
| Mrs Halden | 230 | £9.10.0 | £0.3.6¾ | |||||
| William McDonal Hosier | 231 | £8.0.0 | £0.3.0 | |||||
| Patrick Ewing & Co [Company] Mercht [Merchant] | 232 | £28.0.0 | £1.7.6 | |||||
| James Mcfarlane Mercht [Merchant] | 233 | £21.0.0 | £1.7.6¾ | |||||
| John McNair Bookseller | 234 | £20.0.0 | £1.6.3 | |||||
| Carry over | 234 | £26.10.0 | £19.0.0 | £41.0.0 | £108.0.0 | £12.7.1½ |
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).