, 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=93){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 |
|---|---|---|---|---|---|---|---|---|
| 1786 | The Royal Burgh of Irvine | |||||||
| 1 Mar 1786 | Mungo Adam Merchant | 1 | £6.0.0 | £0.2.3 | ||||
| 3 Mar 1786 | Mathew Dunn Merchant | 1 | £5.0.0 | £0.1.10½ | ||||
| 4 MAr 1786 | Mr Dunlop | 1 | £5.0.0 | £0.1.10½ | ||||
| Miss Agnes McGoun | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Fullerton | 1 | £8.0.0 | £0.3.0 | |||||
| Robert Hutchison | 1 | £5.0.0 | £0.1.10½ | |||||
| 6 Mar 1786 | Donald Oliphant | 1 | £5.0.0 | £0.1.10½ | ||||
| Mr John Bryce Mercht. [Merchant] | 1 | £5.0.0 | £0.1.10½ | |||||
| Mr Mathew Reid Mercht. [Merchant] | 1 | £8.0.0 | £0.3.0 | |||||
| 9 | £52.0.0 | £0.19.6 |
Transcribe other information
93
Shop Tax
From 5th July 178 To 5th April 1786 by Robert Aiken Surveyor.
Proof
9 Shops Valued at £52.0.0 which at 6d for ¾ of a year is £0.19.6
£0.19.6
I Robert Aiken Surveyor aforesaid do hereby Certify That upon Carefull Examination
of the foregoing Rates and Duties I find they amount to Nineteen shillings and
sixpence Sterling, And that upon the fourth day of April I delivered to Baillie
Alexander McMillan principal Collector at his Office in Irvine An Exact
Duplicate of the Duty Compared and Examined with the foregoing Account 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. Robert Aiken 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).