, 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=68){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 | 234 | £26.10.0 | £19.0.0 | £41.0.0 | £108.0.0 | £12.7.1½ | ||
| Stewart Gray & Co [Company] Mercht [Merchant] | 235 | £22.0.0 | £1.8.10½ | |||||
| Walter Aitchison Spirit Dealer | 236 | £15.0.0 | £0.16.10½ | |||||
| John Simmon Shoemaker | 237 | £10.0.0 | £0.7.6 | |||||
| Robert Waddle Grocer | 238 | £15.0.0 | £0.16.10½ | |||||
| Joseph Noble Broker | 239 | £14.0.0 | £0.10.6 | |||||
| William Pinkerton Grocer | 240 | £18.0.0 | £1.0.3 | |||||
| Alexander Tilloch Bookseller | 241 | £17.0.0 | £0.19.1½ | |||||
| John Smith Bookseller | 242 | £18.0.0 | £1.03 | |||||
| Mess McKenzie & Co [Company] Mercht [Merchant] | 243 | £20.0.0 | £1.6.3 | |||||
| William Allan Mercht [Merchant] | 244 | £20.0.0 | £1.6.3 | |||||
| Patrick Robertson Mercht [Merchant] | 245 | £14.10.0 | £0.10.10½ | |||||
| John Sharp Mercht [Merchant] | 246 | £14.10.0 | £0.10.10½ | |||||
| John Wright Broker | 247 | £20.0.0 | £1.6.3 | |||||
| George & William Miller Mercht [Merchant] | 248 | £20.0.0 | £1.6.3 | |||||
| Archibald Campbell & Co [Company] Mercht [Merchant] | 249 | £20.0.0 | £1.6.3 | |||||
| James Donald Mercht [Merchant] | 250 | £18.0.0 | £1.0.3 | |||||
| Charles Stewart Mercht [Merchant] | 251 | £18.0.0 | £1.0.3 | |||||
| John Gray Mercht [Merchant] | 252 | £18.0.0 | £1.0.3 | |||||
| Robert Baillie Mercht [Merchant] | 253 | £30.0.0 | £2.5.0 | |||||
| David Fleming Mercht [Merchant] | 254 | £16.0.0 | £0.18.0 | |||||
| Archibald Stevenson Drysalter | 255 | £20.0.0 | £1.6.3 | |||||
| Dunlop & Wilson Bookseller | 256 | £21.0.0 | £1.7.6¾ | |||||
| Mrs Miller Grocer | 257 | £18.0.0 | £1.0.3 | |||||
| John Cochran Grocer | 258 | £6.10.0 | £0.2.5¼ | |||||
| Peter Robertson Grocer | 259 | £7.0.0 | £0.2.7½ | |||||
| James Coggan Grocer | 260 | £6.10.0 | £0.2.5¼ | |||||
| Alexander Miller Grocer | 261 | £8.0.0 | £0.3.0 | |||||
| Total Divn. [Division] 10th | 37 | £54.10.0 | £53.0.0 | £175.0.0 | £224.0.0 | £138.0.0 | £37.18.0¾ | |
| Carry over | 261 |
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).