, 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=76){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 | 417 | £22.0.0 | £90.10.0 | £85.0.0 | £237.0.0 | £445.10.0 | £57.11.0¾ | |
| John Marshall Delf Mercht [Merchant] | 418 | £12.0.0 | £0.9.0 | |||||
| Graham & Wardrop Coppersmiths | 419 | £16.0.0 | £0.18.0 | |||||
| Philips & Love Grocer | 420 | £20.0.0 | £1.6.3 | |||||
| Alexander Govan Mercht [Merchant] | 421 | £10.0.0 | £0.7.6 | |||||
| Mrs Cameron | 422 | £5.0.0 | £0.1.10½ | |||||
| McIntyre & Kennedy | 423 | £22.0.0 | £1.8.10½ | |||||
| James McEwan Goldsmith | 424 | £24.0.0 | £1.11.6 | |||||
| Strong & Stevenson | 425 | £18.0.0 | £1.0.3 | |||||
| Adam Graham Goldsmith | 426 | £24.0.0 | £1.11.6 | |||||
| Mrs Brown Glover | 427 | £18.0.0 | £1.0.3 | |||||
| James Clyde Corkcutter | 428 | £5.0.0 | £0.1.10½ | |||||
| Balconquhall & Henderson Corkcutter | 429 | £5.0.0 | £0.1.10½ | |||||
| James Aird Music Mercht [Merchant] | 430 | £18.0.0 | £1.0.3 | |||||
| William McCallum & Co [Company] Candle Maker | 431 | £15.0.0 | £0.16.10½ | |||||
| James Galt Corkcutter | 432 | £5.0.0 | £0.1.10½ | |||||
| Robert Montcrief Drugist | 433 | £18.0.0 | £1.0.3 | |||||
| William Rayburn Perfumer | 434 | £18.0.0 | £1.0.3 | |||||
| Taylor & Hamilton Goldsmith | 435 | £15.0.0 | £0.16.10½ | |||||
| Robert Craig Mercht [Merchant] | 436 | £14.0.0 | £0.10.6 | |||||
| Daniel McMillan Shoemaker | 437 | £15.0.0 | £0.16.10½ | |||||
| James Ritchieson Junr. [Junior] | 438 | £14.0.0 | £0.10.6 | |||||
| John Douglass Grocer | 439 | £12.0.0 | £0.9.0 | |||||
| Francis Oliphant | 440 | £8.0.0 | £0.3.0 | |||||
| John Thomson Grocer | 441 | £10.0.0 | £0.7.6 | |||||
| Mathew Mickle Grocer | 442 | £11.0.0 | £0.8.3 | |||||
| Miss Logan Milliner | 443 | £11.0.0 | £0.8.3 | |||||
| Carry over | 443 | £50.0.0 | £184.10.0 | £236.0.0 | £327.0.0 | £44.10.0 | £76.0.0¾ |
Transcribe other information
76
[Page] 20
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).