, 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=91){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 |
|---|---|---|---|---|---|---|---|---|
| 24 Dec 1785 | Baillie William Inglis Merch [Merchant] | 1 | £6.0.0 | £0.2.3 | ||||
| Mr John Bain Mercht. [Merchant] | 2 | £8.0.0 | £0.3.0 | |||||
| Baillie William Scot Mercht. [Merchant] | 3 | £8.0.0 | £0.3.0 | |||||
| Mr Evan Mcpherson Mercht. [Merchant] | 4 | £8.0.0 | £0.3.0 | |||||
| Mr Angus Shaw Mercht. [Merchant] | 5 | £9.0.0 | £0.3.4½ | |||||
| Mr Thomas Tolmie Mercht. [Merchant] | 6 | £10.0.0 | £0.7.6 | |||||
| Mr Donald Smith Mercht. [Merchant] | 7 | £10.0.0 | £0.7.6 | |||||
| Baillie John McIntosh | 8 | £6.0.0 | £0.2.3 | |||||
| Messrs. McIntosh Inglis & Co. [Company] | 9 | £12.10.0 | £0.9.4½ | |||||
| Mr William Fraser Junr [Junior] Mercht. [Merchant] | 10 | £8.0.0 | £0.3.0 | |||||
| Baillie John Shaw & Co. [Company] | 11 | £16.10.0 | £0.18.6¾ | |||||
| Daniel Cameron Mercht. [Merchant] | 12 | £8.0.0 | £0.3.0 | |||||
| Mr Donald Mcpherson Mercht. [Merchant] | 13 | £8.0.0 | £0.3.0 | |||||
| McPherson Welsh & Co. [Company] | 12 | £9.0.0 | £0.3.4½ | |||||
| Mr Robert Rose Mercht. [Merchant] | 15 | £6.0.0 | £0.2.3 | |||||
| Baillie William Inglis Mercht. [Merchant] | 16 | £9.0.0 | £0.3.4½ | |||||
| Mr Alexander Murray Mercht. [Merchant] | 17 | £5.0.0 | £0.1.10½ | |||||
| Mr George Church Mercht. [Merchant] | 18 | £9.0.0 | £0.3.4½ | |||||
| Mr James Reid Mercht. [Merchant] | 19 | £10.0.0 | £0.7.6 | |||||
| Mr Simon Fraser Junr [Junior] Mercht. [Merchant] | 20 | £12.0.0 | £0.9.0 | |||||
| Mr John Alves Mercht. [Merchant] | 21 | £6.0.0 | £0.2.3 | |||||
| Mr Hugh Fraser | 22 | £5.0.0 | £0.1.10½ | |||||
| Mr Alexander McKenzie Coppersmith | 23 | £5.0.0 | £0.1.10½ | |||||
| Total Shops etc. | 23 | £123.0.0 | £54.10.0 | £16.10.0 | £5.5.6¾ |
Transcribe other information
91
Survey of the Shop Tax in the Town of Invss. [Inverness]
from the 5th July 1785 to the 5 April 1786 by John Rose Surveyor of Taxes.
Proof of the Abstract -
£123.0.0 at 6d [£0.0.6] per pound for nine months - £2.6.1½
£54.10.0 at 1/ [£0.1.0]per pound for nine months - £2.0.10½
£16.0.0 at 1/6d [£0.1.6] per pond for nine months - £0.18.6¾
I John Rose Surveyor Aforesaid do hereby Certify that upon Careful Consideration of the Foregoing
Rates and Duties they Amount in whole to Five pounds Five shillings and Sixpence three farthings and I Do make
Oath that Notices were left with the whole Foregoing Inhabitants or at their Dwelling houses
that they were to be Charged with the Rates and Duties set Against their Several Names
Agreable to the Act of Parliament Imposing the same.
John Rose Survr. [Surveyor]
Thomas Munro Collr. [Collector]
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).