, 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=79){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 | 493 | £45.0.0 | £50.0.0 | £80.0.0 | £56.0.0 | £11.2.4½ | ||
| Peter Bald Drysalter | 494 | £9.0.0 | £0.3.4½ | |||||
| David Edmond Cotton Mercht [Merchant] | 495 | £10.0.0 | £0.7.6 | |||||
| Mrs Orr Bookseller | 496 | £7.0.0 | £0.2.7½ | |||||
| Total Divn. [Division] 16th | 22 | £61.0.0 | £60.0.0 | £80.0.0 | £56.0.0 | £12.1.10½ | ||
| 21 Dec 1785 | Division 17th | |||||||
| Saltmarket west side from Princes Street to Bridgegate | ||||||||
| Mrs Duncan Lint Mercht [Merchant] | 497 | £8.0.0 | £0.3.0 | |||||
| John Nielson Grocer | 498 | £8.0.0 | £0.3.0 | |||||
| John Carswell Grocer | 499 | £12.0.0 | £0.9.0 | |||||
| John Scott Coppersmith | 500 | £10.10.0 | £0.7.10½ | |||||
| John Somerville Grocer | 501 | £6.0.0 | £0.2.3 | |||||
| John Craig Grocer | 502 | £9.0.0 | £0.3.4½ | |||||
| John Campbell | 503 | £7.0.0 | £0.2.7½ | |||||
| James Fergus Shoemaker | 504 | £5.0.0 | £0.1.10½ | |||||
| James Drummond Candlemaker | 505 | £6.0.0 | £0.2.3 | |||||
| Hugh Glass Mealmonger | 506 | £8.0.0 | £0.3.0 | |||||
| Robert Bowie Broker | 507 | £6.0.0 | £0.2.3 | |||||
| Allan Carswell Grocer | 508 | £12.0.0 | £0.9.0 | |||||
| John Anderson | 509 | £6.0.0 | £0.2.3 | |||||
| Francis Tennent Tobacconist | 510 | £5.10.0 | £0.2.0¾ | |||||
| William Aitken Taylor | 511 | £5.0.0 | £0.1.10½ | |||||
| Daniel Wright | 512 | £7.0.0 | £0.2.7½ | |||||
| Walter Bell Grocer | 513 | £11.0.0 | £0.8.3 | |||||
| John Currie Taylor | 514 | £5.0.0 | £0.1.10½ | |||||
| Carry over | 514 | £91.10.0 | £45.10.0 | £3.8.5¼ |
Transcribe other information
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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).