, 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=78){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 | 470 | £163.10.0 | £265.10.0 | £270.0 | £347.0.0 | £445.10.0 | £84.7.10½ | |
| Mrs Helen Stewart | 471 | £5.0.0 | £0.1.10½ | |||||
| William Telfier Shoemaker | 472 | £10.0.0 | £0.7.6 | |||||
| William Moat & Co [Company] Candlemakers | 473 | £15.0.0 | £0.16.10½ | |||||
| John Maxwell Shoemaker | 474 | £9.0.0 | £0.3.4½ | |||||
| Total Divn. [Division] 15th | 99 | £177.10.0 | £275.10.0 | £285.0.0 | £347.0.0 | £445.10.0 | £85.17.6 | |
| 20 Dec 1785 | Division 16th | |||||||
| Saltmarket west side from the Cross to Princess Street | ||||||||
| Angus McDonald Mercht [Merchant] | 475 | £26.0.0 | £1.19.0 | |||||
| John Muir Hatter | 476 | £15.0.0 | £0.16.10½ | |||||
| Patrick Park Hardware Mercht [Merchant] | 477 | £18.0.0 | £1.0.3 | |||||
| Robert Wright Mercht [Merchant] | 478 | £16.0.0 | £0.18.0 | |||||
| James Mckean Mercht [Merchant] | 479 | £16.0.0 | £0.18.0 | |||||
| Thomas Park Mercht [Merchant] | 480 | £15.0.0 | £0.16.10½ | |||||
| Andrew Brown Auctioneer | 481 | £30.0.0 | £2.5.0 | |||||
| Thomas Mutter Mercht [Merchant] | 482 | £10.0.0 | £0.7.6 | |||||
| James Lockhart | 483 | £10.0.0 | £0.7.6 | |||||
| David Edmond | 484 | £10.0.0 | £0.7.6 | |||||
| James Lockhart | 485 | £10.0.0 | £0.7.6 | |||||
| James Wright | 486 | £9.0.0 | £0.3.4½ | |||||
| John Kennedy Grocer | 487 | £10.0.0 | £0.7.6 | |||||
| Alexander McGregor Hatter | 488 | £7.0.0 | £0.2.7½ | |||||
| John Walker Grocer | 489 | £7.0.0 | £0.2.7½ | |||||
| Thomas Fergus Drysalter | 490 | £7.0.0 | £0.2.7½ | |||||
| John Keir Grocer | 491 | £5.0.0 | £0.1.10½ | |||||
| Dougal Stewart | 492 | £5.0.0 | £0.1.10½ | |||||
| Thomas Allison Shoemaker | 493 | £5.0.0 | £0.1.10½ | |||||
| Carry over | 493 | £45.0.0 | £50.0.0 | £80.0.0 | £56.0.0 | £11.8.4 |
Transcribe other information
78
[Page] 22
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).