, 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=98){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 | Kirkcudbright Burgh | |||||||
| 4 Dec 1786 | Thomas McClelan Mercht. [Merchant] Kirkcudbright Burgh | 1 | £5.0.0 | £0.1.8 | ||||
| John Murdoch Kirkcudbright Burgh | 2 | £5.0.0 | £0.1.8 | |||||
| Adam McWharral Kirkcudbright Burgh | 3 | £5.0.0 | £0.1.8 | |||||
| William Lenax Kirkcudbright Burgh | 4 | £5.0.0 | £0.1.8 | |||||
| 4 | £20.0.0 | £0.7.6 |
Transcribe other information
98
A Survey of the Shop Tax in the Burgh of
Kirkcudbright from the 5th of July 1785 to 5 of April 1786. William Brunton Surveyor
£20 at 4½d per pound is £0.7.6
I William Brunton, aforesaid do hereby Certify that Upon Careful
examination of the foregoing Several Rates and Duties I find they amount
in whole to the sum of £0.7.6 Sterling And that upon the 18 March 1786
by post to John Ewart Collector of the said Duties fore the Burgh aforesaid
an exact Duplicate of the above account Duly examined and compared with
foregoing and Do make Oath that the above is a just List returned
by the Several Inhabitants when requisitions were made of the Dates aforesaid.
William Brunton
Shop Tax in the Burgh of Kirkcudbright from the 5th of July 1785 to 5 of April 1786.
For the Office
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).