, 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=71){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 | 305 | £30.0.0 | £22.0.0 | £1.7.9 | ||||
| William Paterson Grocer | 306 | £12.10.0 | £0.9.4½ | |||||
| Walter McIndoe Perfumer | 307 | £12.10.0 | £0.9.4 ½ | |||||
| John Wright Grocer | 308 | £25.0.0 | £1.17.6 | |||||
| John Kent & Co [Company] Grocer | 309 | £20.0.0 | £1.6.3 | |||||
| James Parlane Surgeon | 310 | £23.0.0 | £1.10.2¼ | |||||
| William Park Grocer | 311 | £20.0.0 | £1.6.3 | |||||
| Miss Bryce Milliner | 312 | £28.0.0 | £2.2.0 | |||||
| Robert Knox Grocer | 313 | £14.0.0 | £0.10.6 | |||||
| William Aird Sadler | 314 | £15.0.0 | £0.16.10½ | |||||
| Total Divn. [Division] 12th | 16 | £30.0.0 | £61.0.0 | £15.0.0 | £63.0.0 | £53.0.0 | £11.16.0¾ | |
| 9 & 10 Dec 1785 | Division 13th | |||||||
| Stockwell both sides | ||||||||
| Napier & Dun Clockmaker | 315 | £13.0.0 | £0.9.9 | |||||
| Archibald McGown Bookseller | 316 | £11.0.0 | £0.8.3 | |||||
| William Russell Spirit Dealer | 317 | £12.0.0 | £0.9.0 | |||||
| Madglane Love Grocer | 318 | £5.0.0 | £0.1.7½ | |||||
| William Thorning Grocer | 319 | £10.0.0 | £0.7.6 | |||||
| Alexander Hamilton Tobacconist | 320 | £8.0.0 | £0.3.0 | |||||
| James Robertson Cooper | 321 | £10.0.0 | £0.7.6 | |||||
| Robert Mann Wright | 322 | £6.0.0 | £0.2.3 | |||||
| William Bower Grocer | 323 | £9.0.0 | £0.3.4½ | |||||
| Charles Mchardie Grocer | 324 | £10.0.0 | £0.7.6 | |||||
| Mrs Hardie | 325 | £6.0.0 | £0.2.3 | |||||
| Hendry McNiel Coppersmith | 326 | £6.0.0 | £0.2.3 | |||||
| William Struther | 327 | £8.0.0 | £0.3.0 | |||||
| Carry over | 327 | £48.0.0 | £66.0.0 | £3.7.6 |
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).