, 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=80){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 | 514 | £91.10.0 | £45.10.0 | £3.8.5¼ | ||||
| John Aiton | 515 | £5.0.0 | £0.1.10½ | |||||
| John Miller Grocer | 516 | £7.0.0 | £0.2.7½ | |||||
| Total Division 17th | 20 | £103.10 | £45.10 | £3.12.11¼ | ||||
| 22 Dec 1785 | Division 18th Saltmarket east side from the Cross to the well with St Andrew Street | |||||||
| James Carmichael Grocer | 517 | £25.0.0 | £1.17.6 | |||||
| James Scot Grocer | 518 | £14.0.0 | £0.10.6 | |||||
| Thomas Buchanan Hatter | 519 | £10.0.0 | £0.7.6 | |||||
| Sorlie & Cation Mercht [Merchant] | 520 | £9.10.0 | £0.3.6¾ | |||||
| Archibald Turner Merchant | 521 | £11.0.0 | £0.8.3 | |||||
| John Williamson Bookseller | 522 | £9.10.0 | £0.3.6¾ | |||||
| John Nicol | 523 | £8.0.0 | £0.3.0 | |||||
| Misses Craigs Ironmonger | 524 | £13.0.0 | £0.9.9 | |||||
| Mrs Hannah | 525 | £5.10.0 | £0.2.0¾ | |||||
| James Duncan Bookseller | 526 | £10.0.0 | £0.7.6 | |||||
| John Buchanan | 527 | £6.0.0 | £0.2.3 | |||||
| Peter Tait Bookseller | 528 | £8.0.0 | £0.3.0 | |||||
| James Spencer | 529 | £5.0.0 | £0.1.10½ | |||||
| James Robertson Bookseller | 530 | £9.10.0 | £0.3.6¾ | |||||
| Robert Ferrie Bookseller | 531 | £7.0.0 | £0.2.7½ | |||||
| John McGregor Hatter | 532 | £8.0.0 | £0.3.0 | |||||
| John Mennons Printer | 533 | £6.0.0 | £0.2.3 | |||||
| Mckendlay & Boyle Hatters | 534 | £9.0.0 | £0.3.4½ | |||||
| Carry over | 534 | £91.0.0 | £58.0.0 | £25.0.0 | £5.15.1½ |
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).