, 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=72){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 | 327 | £48.0.0 | £66.0.0 | £3.7.6 | ||||
| Thomas Stodhart Grocer | 328 | £5.10.0 | £0.2.0¾ | |||||
| John Fisher Tobacconist | 329 | £8.0.0 | £0.3.0 | |||||
| Peter Auld Grocer | 330 | £7.0.0 | £0.2.7½ | |||||
| Thomas Houstoun Mercht [Merchant] | 331 | £12.0.0 | £0.9.0 | |||||
| Andrew Mcfarlane Shoemaker | 332 | £6.0.0 | £0.2.3 | |||||
| Mrs Aird | 333 | £6.0.0 | £0.2.3 | |||||
| Mrs McNiel | 334 | £13.0.0 | £0.9.9 | |||||
| Robert Allan | 335 | £5.0.0 | £0.1.10½ | |||||
| Mrs Parkhill Grocer | 336 | £15.0.0 | £0.16.10½ | |||||
| Duncan McClachlane Grocer | 337 | £5.0.0 | £0.1.10½ | |||||
| Total division 13 th | 23 | £90.10.0 | £91.0.0 | £15.0.0 | £5.19.0 | |||
| 12Dec1785 | Division 14th Trongate south side from the Stockwell to Kings Street with the Old New & Black Wynd | |||||||
| William Wilson & Co [Company] | 338 | £12.0.0 | £0.9.0 | |||||
| Mrs Patterson Seed Mercht [Merchant] | 339 | £12.0.0 | £0.9.0 | |||||
| John & Walter Wilson Seed Mercht [Merchant] | 340 | £16.0.0 | £018.0 | |||||
| David Rankin Perfumer | 341 | £9.0.0 | £0.3.4½ | |||||
| Messrs. Marshall Mercht [Merchant] | 342 | £9.0.0 | £0.3.4½ | |||||
| Mrs Colquhaun Grocer | 343 | £21.0.0 | £1.7.6¾ | |||||
| James Blyth Shoemaker | 344 | £14.0.0 | £0.10.6 | |||||
| James McNair Candle Maker | 345 | £10.0.0 | £0.7.6 | |||||
| William Brown Grocer | 346 | £8.0.0 | £0.3.0 | |||||
| George Loban Grocer | 347 | £16.0.0 | £0.18.0 | |||||
| Carry over | 347 | £26.0.0 | 348.0.0 | £32.0.0 | £21.0.0 | £5.9.3¾ |
Transcribe other information
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[Page] 16
Glasgow Survey Continued
SHOP TAX.
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).