, 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=81){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 | 534 | £91.0.0 | £58.0.0 | £25.0.0 | £5.15.1½ | |||
| John Bryce Bookseller | 535 | £8.10.0 | £0.3.2¼ | |||||
| McAlpine & Paterson Grocer | 536 | £10.0.0 | £0.7.6 | |||||
| William Clachen Lint Mercht [Merchant] | 537 | £10.0.0 | £0.7.6 | |||||
| Total of Divn. [Division] 18th | 21 | £99.10.0 | £78.0.0 | £25.0.0 | £6.13.3¾ | |||
| 23 Dec 1785 | Division 19th | |||||||
| Saltmarket East side from St Andrew Street to the foot with the houses at Greenhead Craignestor & Crombiehall | ||||||||
| Daniel McMillan | 538 | £11.0.0 | £0.8.3 | |||||
| William Laurie Grocer | 539 | £10.0.0 | £0.7.6 | |||||
| John Provan Taylor | 540 | £7.0.0 | £0.2.7½ | |||||
| James McAra Grocer | 541 | £10.0.0 | £0.7.6 | |||||
| John Cairns Cooper | 542 | £5.0.0 | £0.1.10½ | |||||
| Ebenezer Buchanan | 543 | £5.0.0 | £0.1.10½ | |||||
| Alexander Cameron Smith | 544 | £5.0.0 | £01.10½ | |||||
| Archibald Gairdner Grocer | 545 | £7.0.0 | £0.2.7½ | |||||
| James More Grocer | 546 | £10.0.0 | £0.7.6 | |||||
| Total Divn. [Division] 19th | 9 | £29.0.0 | £41.0.0 | £2.1.7½ | ||||
| 24 Dec 1785 | Division 20th | |||||||
| Brigegate both sides with Goose Dubs and Cow Wynds | ||||||||
| Hugh Cameron | 547 | £5.0.0 | £0.1.10½ | |||||
| John Gairdner | 548 | £5.10.0 | £0.1.10¾ | |||||
| William Dick Ironmonger | 549 | £5.0.0 | £0.1.10½ | |||||
| Carry over | 549 | £15.10.0 | £0.5.9¾ |
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).