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 | 574 | £148.0.0 | £33.0.0 | £4.0.3 | ||||
| John Rankine | 575 | £5.0.0 | £0.1.10½ | |||||
| Alexander McLeish | 576 | £5.0.0 | £0.1.10½ | |||||
| John Pack | 577 | £5.0.0 | £0.1.10½ | |||||
| William Brock | 578 | £5.0.0 | £0.1.10½ | |||||
| James Scot Grocer | 579 | £15.0.0 | £0.16.10½ | |||||
| James Urie Broker | 580 | £5.0.0 | £0.1.10½ | |||||
| James Mitchell | 581 | £6.0.0 | £0.2.3 | |||||
| William Edmond | 582 | £6.10.0 | £0.2.5¼ | |||||
| Mathew Connell Coppersmith | 583 | £7.0.0 | £0.2.7½ | |||||
| Alexander Dalmahoy Bridle Cutter | 584 | £10.0.0 | £0.7.6 | |||||
| Robert Galloway | 585 | £6.0.0 | £0.2.3 | |||||
| James Dick | 586 | £11.0.0 | £0.8.3 | |||||
| John McLean | 587 | £5.0.0 | £0.1.10½ | |||||
| Thomas West | 588 | £6.0.0 | £0.2.3 | |||||
| Allan Duncan | 589 | £7.0.0 | £0.2.7½ | |||||
| William Girdwood Spirit Dealer | 590 | £7.0.0 | £0.2.7½ | |||||
| James Graham Cutler | 591 | £7.0.0 | £0.2.7½ | |||||
| James Douglass Grocer | 592 | £7.0.0 | £0.2.7½ | |||||
| Robert Mackie | 593 | £12.0.0 | £0.9.0 | |||||
| Archibald McOrkale | 594 | £5.0.0 | £0.1.10½ | |||||
| James Hutton Grocer | 595 | £8.0.0 | £0.3.0 | |||||
| James George Tobacconist | 596 | £7.0.0 | £0.2.7½ | |||||
| Thomas Miller Grocer | 597 | £10.0.0 | £0.7.6 | |||||
| Robert Muir Tobacconist | 598 | £7.0.0 | £0.2.7½ | |||||
| Total Divn. [Division] 20th | 52 | £266.10.0 | £76.0.0 | £15.0.0 | £8.13.9¾ | |||
| Carry Over | 598 |
Transcribe other information
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[Page] 27
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).