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Scottish Exchequer (Tax Records), Shop tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/4/2

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[Page] 29

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Shops rented from £5 to £10 at £2038.0.0 6d. [£0.0.6] P. [Per] Pound P. [per] year for 3 Quarters of a year is £38.4.3
Shops rented from £10 to £15 at £1769.10.0 at 1/ [£0.1.0] P. [Pound] p [per] year for 3 Quarters of a year is £66.7.1½
Shops rented from £15 to £20 at £979.0.0 at 1/6 [£0.1.6] P. [Pound] p [per] year for 3 Quarters of a year is £55.1.4½
Shops rented from £20 to £25 at £1065.0.0 at 1/9 [£0.1.9] P. [Pound] p [per] year for 3 Quarters of a year is £69.17.9¾
Shops rented from £25 to £30 at £939.10.0 at 1/ [£0.2.0] P. [Pound] p [per] year for 3 Quarters of a year is £70.9.3
Actual Number of Shops 600 Grand Total £299.19.9¾



I William Mure Surveyor aforesaid, do hereby certify, That, upon carefully Examination
of the foregoing Several Rates and Duties,  I find they Amount, in Whole to Two hundred and
Ninety Nine Pounds Nineteen Shillings and Nine Pence three farthings Sterling, and
that, upon the --- I delivered to Mr John Carlile Collector of the said Duties
for the Burgh aforesaid, an exact Duplicate of the Above Account, duly examined and
compared with the foregoing, which contained my Oath, that Notices were left with the
Several inhabitants, or at their Dwelling-houses, of the Dates annexed to their respective
Names, that they were to be charged with the sums hereby certified to be due from them.
By me William Mure, Surveyor

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).

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