, 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=7){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 |
|---|---|---|---|---|---|---|---|---|
| 1786 | The Royal Burgh of Ayr | |||||||
| 14 [---] 1786 | Doctor George Charles | 1 | £5.0.0 | £0.1.10½ | ||||
| Baillie David Ewing | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Forsyth Bookseller | 2 | £6.0.0 | £0.1.10½ | |||||
| Mr Ebeneezer Shaw | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Rodman Merchant | 1 | £7.0.0 | £0.2.7½ | |||||
| Mr Farquhar Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Donaldson Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr McNeight Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Robert Leggat Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| John Hendry Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Osburn Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr James Morton | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Low Bookseller | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Hume Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Logan Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr MacWilliam Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Doctor Bone | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Galbraith | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Kyle Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr James Gibb | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Wood | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Sommerville | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr MacTaggart | 1 | £6.0.0 | £0.2.3 | |||||
| Mr Dunn Merchant | 1 | £5.0.0 | £0.1.10½ | |||||
| 15--- 1786 | Mr Samuel Wilson Merchant | 1 | £7.0.0 | £0.2.7½ | ||||
| Mr John Hunter | 1 | £6.0.0 | £0.2.3 | |||||
| Mr Boag | 1 | £6.0.0 | £0.2.3 | |||||
| Mr James Johnston | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr David Smith | 1 | £5.0.0 | £0.1.10½ | |||||
| Provost Hutcheson | 1 | £5.0.0 | £0.2.3 | |||||
| 16---1786 | Mr William Tennant Merchant | 1 | £5.0.0 | £0.1.10½ | ||||
| 31 | £163.0.0 | £3.1.1½ | ||||||
| a | a |
Transcribe other information
[Page] 7
From 5th July 1785 to 5th April 1786 by Robert Aiken Surveyor
Proof
31 Shops @ 2s 6d Each per annum or @ 1s 10½d for ¾ of year is £3.1.1½
Transcriber's notes
Month unclear due to fold in book
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).