, 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=74){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 | 372 | £51.0.0 | £170.0.0 | £116.0.0 | £122.0.0 | £21.17.3 | ||
| James Duncan Bookseller | 373 | £14.0.0 | £0.10.6 | |||||
| Buchanan & Leckie Hosier | 374 | £22.0.0 | £1.8.10½ | |||||
| John Buchanan Hatter | 375 | £20.0.0 | £1.6.3 | |||||
| Total Division 14th | 38 | £51.0.0 | £184.0.0 | £116.0.0 | £164.0.0 | £25.2.10½ | ||
| 16. Dec 1785 | Division 15th Trongate south side fron the Cross to Kings Street with Kings Street and Princes Street | |||||||
| James McEwan Mercht [Merchant] | 376 | £27.0.0 | £2.0.6 | |||||
| Mrs Mckorkadale Mercht [Merchant] | 377 | £15.0.0 | £0.16.10½ | |||||
| Alexander Chalmers & Co [Company] Mercht [Merchant] | 378 | £20.0.0 | £1.6.3 | |||||
| Forrester & Reid Mercht [Merchant] | 379 | £38.0.0 | £2.17.0 | |||||
| Andrew Ferguson Mercht [Merchant] | 380 | £21.0.0 | £1.7.6¾ | |||||
| John Galloway Mercht [Merchant] | 381 | £24.0.0 | £1.11.6 | |||||
| John McCulloch Mercht [Merchant] | 382 | £16.0.0 | £0.18.0 | |||||
| John Mckechnie Mercht [Merchant] | 383 | £20.0.0 | £1.6.3 | |||||
| Robert Walker Mercht [Merchant] | 384 | £30.0.0 | £2.5.0. | |||||
| William Steel Mercht [Merchant] | 385 | £25.0.0 | £1.17.6 | |||||
| Donald Clark Mercht [Merchant] | 386 | £25.0.0 | £1.17.6 | |||||
| William Orchard Mercht [Merchant] | 387 | £25.0.0 | £1.17.6 | |||||
| Martine Ure & Co [Company] Mercht [Merchant] | 388 | £26.0.0 | £1.19.0 | |||||
| James Lindsay Mercht [Merchant] | 389 | £22 | £1.8.10½ | |||||
| John Anderson Mercht [Merchant] | 390 | £25.0.0 | £1.17.6 | |||||
| Reid & Montgomerie | 391 | £18.0.0 | £1.0.3 | |||||
| Carry over | 391 | £49.0.0 | £107.0.0 | £221.0.0 | £26.7.0¾ |
Transcribe other information
74
[Page] 18
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).