, 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=75){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 | 391 | £49.0.0 | £107.0.0 | £221.0.0 | £26.7.0¾ | |||
| John Stewart & Co [Company] Mercht [Merchant] | 392 | £21.0.0 | £1.7.6¾ | |||||
| James Blair Mercht [Merchant] | 393 | £24.0.0 | £1.11.6 | |||||
| William Mann & Co [Company] Mercht [Merchant] | 394 | £31.0.0 | £2.6.6 | |||||
| Gilbert Shearer & Co [Company] Mercht [Merchant] | 395 | £18.0.0 | £1.0.3 | |||||
| Miller & Ewing Merchant | 396 | £20.0.0 | £1.6.3 | |||||
| Stewart & Linnes Merchant | 397 | £24.0.0 | £1.11.6 | |||||
| William Mcfarlane Senr. [Senior] Seed Mercht [Merchant] | 398 | £20.0.0 | £1.6.3 | |||||
| Mrs Balmano Drugist | 399 | £26.0.0 | £1.19.0 | |||||
| John Drape Hatter | 400 | £8.0.0 | £0.3.0 | |||||
| William Mcfarlane Junr. [Junior] Mercht [Merchant] | 401 | £18.0.0 | £1.0.3 | |||||
| John Inglis Mercht [Merchant] | 402 | £36.0.0 | £2.14.0 | |||||
| Andrew Jack & Co [Company] Mercht [Merchant] | 403 | £21.0.0 | £1.7.6¾ | |||||
| Thomas Rodger Stay Maker | 404 | £7.0.0 | £0.2.7½ | |||||
| John Alston Mercht [Merchant] | 405 | £46.10.0 | £3.9.9 | |||||
| Andrew Boag | 406 | £7.0.0 | £0.2.7½ | |||||
| William Balconquhall Corkcutter | 407 | £12.0.0 | £0.9.0 | |||||
| John Campbell Mercht [Merchant] | 408 | £11.0.0 | £0.8.3 | |||||
| John & William Shaw Bookseller | 409 | £12.0.0 | £0.9.0 | |||||
| James Gairdiner Grocer | 410 | £35.0.0 | £2.12.6 | |||||
| Ebenezer Watson & Co [Company] | 411 | £25.0.0 | £1.17.6 | |||||
| Robert McLintock Grocer | 412 | £25.0.0 | £1.17.6 | |||||
| William Gowdielock Mercht [Merchant] | 413 | £10.0.0 | £0.7.6 | |||||
| Duncan McCalpine Mercht [Merchant] | 414 | £10.0.0 | £0.7.6 | |||||
| John Hamilton Grocer | 415 | £13.0.0 | £0.9.9 | |||||
| George Tassie Glover | 416 | £12.10.0 | £0.9.4 | |||||
| James Paterson Jun [Junior] Grocer | 417 | £10.0.0 | £0.7.6 | |||||
| Carry over | 417 | £22.0.0 | £90.10.0 | £85.0.0 | £237.0.0 | £445.10.0 | £57.11.0 |
Transcribe other information
75
[Page] 19
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).