, 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=77){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 | 443 | £50.0.0 | £184.10.0 | £236.0.0 | £327.0.0 | £445.10.0 | £76.0.0¾ | |
| James Bryce Shoemaker | 444 | £10.0.0 | £0.7.6 | |||||
| Thomas Telfier Grocer | 445 | £10.0.0 | £0.7.6 | |||||
| Andrew Philips Grocer | 446 | £19.0.0 | £1.1.4½ | |||||
| Francis Oliphant Delf Mercht [Merchant] | 447 | £9.0.0 | £0.3.4½ | |||||
| James Paterson Delf Mercht [Merchant] | 448 | £6.10.0 | £0.2.5 1/4 | |||||
| Hendry Paterson Delf Mercht [Merchant] | 449 | £7.0.0 | £0.2.7½ | |||||
| Hugh McLean Grocer | 450 | £7.0.0 | £0.2.7½ | |||||
| James Forsyth Broker | 451 | £8.10.0 | £0.3.2¼ | |||||
| James Boyle Tobacconist | 452 | £8.0.0 | £0.3.0 | |||||
| William Spiers Grocer | 453 | £6.0.0 | £0.2.3 | |||||
| Hugh Carmichael Thread Mercht [Merchant] | 454 | £6.0.0 | £0.2.3 | |||||
| John Grant Grocer | 455 | £20.0.0 | £1.6.3 | |||||
| Thomas Webster & Co [Company] Grocer | 456 | £15.0.0 | £0.16.10½ | |||||
| John Lindsay Grocer | 457 | £8.0.0 | £0.3.0 | |||||
| Mrs Brown Cotton Mercht [Merchant] | 458 | £10.0.0 | £0.7.6 | |||||
| John Miller Tea Dealer | 459 | £5.0.0 | £0.1.10½ | |||||
| Peter Campbell Shoe Mercht [Merchant] | 460 | £5.0.0 | £0.1.10½ | |||||
| Steven Watson & Co [Company] Wine Mercht [Merchant] | 461 | £7.10.0 | £0.2.9¾ | |||||
| John Paul Sen [Senior] Shoemaker | 462 | £10.0.0 | £0.7.6 | |||||
| John Paul [Junr. [Junior] Shoe Maker | 463 | £7.0.0 | £0.2.7½ | |||||
| John Leighton | 464 | £11.0.0 | £0.8.3 | |||||
| John Riddle Drugist | 465 | £6.0.0 | £0.2.3 | |||||
| Andrew Anderson Shoemaker | 466 | £9.0.0 | £0.3.4½ | |||||
| John Campbell Shoemaker | 467 | £8.0.0 | £0.3.0 | |||||
| Alexander Aitken Poultry Mercht [Merchant] | 468 | £10.0.0 | £0.7.6 | |||||
| William Ronald Poultry Mercht [Merchant] | 469 | £10.0.0 | £0.7.6 | |||||
| John Vance Shoemaker | 470 | £10.0.0 | £0.7.6 | |||||
| Carry over | 470 | £163.10.0 | £265.10.0 | £279.0.0 | £347.0.0 | £445.10.0 | £84.7.10½ |
Transcribe other information
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[Page] 21
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).