, 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=95){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 |
|---|---|---|---|---|---|---|---|---|
| 19 Oct 1785 | Burgh of Jedburgh | |||||||
| Miss Agnes Scott | 1 | £5.0.0 | £0.1.10½ | |||||
| William Christie | 2 | £6.0.0 | £0.2.3 | |||||
| George Richardson | 3 | £7.0.0 | £0.2.7½ | |||||
| George Oliver | 4 | £9.0.0 | £0.3.4½ | |||||
| Mistress Sim | 5 | £8.0.0 | £0.3.0 | |||||
| Robert Boswell | 6 | £5.0.0 | £0.1.10½ | |||||
| Richard Robinson | 7 | £9.0.0 | £0.3.4½ | |||||
| Andrew Rutherford | 8 | £8.0.0 | £0.3.0 | |||||
| Thomas Whyte | 9 | £6.0.0 | £0.2.3 | |||||
| Mrs Black | 10 | £5.0.0 | £0.1.10½ | |||||
| John Betterwell | 11 | £5.0.0 | £0.1.10½ | |||||
| Mrs Chisholm | 12 | £5.0.0 | £0.1.10½ | |||||
| Miss Nancy Caverhill | 13 | £5.0.0 | £0.1.10½ | |||||
| George Borthwick | 14 | £5.0.0 | £0.1.10½ | |||||
| 14 | £88.0.0 | £1.13.0 |
Transcribe other information
95
Survey of the Shop rent Tax in the Burgh of Jedburgh from the 5th of July
1785 to 5 of April 1786.
By William Brunton Surveyor
Proof
£88.0.0 at 4½d. [£0.0.4½] per pound is £1.13.0
I William Brunton, Surveyor, do hereby certify that upon careful
Examination of the foregoing several Rates and Duties I find they amount
in whole to One pound thirteen Shillings Sterling. And that upon the
I sent to John Black 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 the Oath that Notices
were left with the several Inhabitants of the dates annexed to their respective
Names that they were to be Charged with the Sums hereby Certified to be due from them.
William Brunton
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).