, 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=70){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 | 284 | £42.0.0 | £68.0.0 | £65.0.0 | £106.0.0 | £110.0.0 | £22.4.0 | |
| Mushel Gilchrist Shoemaker | 285 | £13.0.0 | £0.9.9 | |||||
| William Cowan Seed Mercht [Merchant] | 286 | £6.0.0 | £0.2.3 | |||||
| Robert McIndoe Silk Mercht [Merchant] | 287 | £19.0.0 | £1.1.4½ | |||||
| Miss Burns Milliner | 288 | £21.0.0 | £1.7.6¾ | |||||
| James Kirkwood Grocer | 289 | £19.0.0 | £1.1.4½ | |||||
| William Lasplie Grocer | 290 | £7.0.0 | £0.2.7½ | |||||
| Mrs Mckerro Grocer | 291 | £6.0.0 | £0.2.3 | |||||
| Gilbert Weir | 292 | £5.0.0 | £0.1.10½ | |||||
| Joshua Noble & William Scot | 293 | £8.0.0 | £0.3.0 | |||||
| James Couper Shoemaker | 294 | £12.0.0 | £0.9.0 | |||||
| James Tait Grocer | 295 | £10.0.0 | £0.7.6 | |||||
| John Baird Spirit Dealer | 296 | £7.0.0 | £0.2.7 ½ | |||||
| Misses McKies Grocer | 297 | £19.0.0 | £1.1.4½ | |||||
| Francis Reid Wright | 298 | £19.0.0 | £1.1.4½ | |||||
| Total Divn. [Division] 11th | 37 | £81.0.0 | £103.0.0 | £141.0.0 | £127.0.0 | £110.0.0 | £29.17.11¼ | |
| 6 & 8 Dec 1785 | Division 12th | |||||||
| Argyle Street friom Jamaica Street to Stockwell with Maxwell Street & Dunlop Street | ||||||||
| Robert Robertson Grocer | 299 | £7.0.0 | £0.2.7½ | |||||
| Thomas Fleckfield Grocer | 300 | £10.0.0 | £0.7.6 | |||||
| James Kirkwood Sadler | 301 | £7.0.0 | £0.2.7½ | |||||
| Archibald Glass Grocer | 302 | £12.0.0 | £0.9.0 | |||||
| Robert Henderson | 303 | £6.0.0 | £0.2.3 | |||||
| Hugh Cameron | 304 | £5.0.0 | £0.1.10½ | |||||
| Robert Brown Perfumer | 305 | £5.0.0 | £0.1.10½ | |||||
| Carry over | 305 | £30.0.0 | £22.0.0 | £1.7.9 |
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).