, Shop tax - Volume 4 - Burghs (see 'More info' for burgh details), E326/4/4&destination=/virtual-volumes/volume-images/volume_data-E326-4-4/REX01666?image_number=1){kind=link}
Volume contents
- 1 - Burghs 1786-7 , Aberdeen
- 7 - Burghs 1786-7 , Ayr
- 9 - Burghs 1786-7 , Banff
- 11 - Burghs 1786-7 , Campbeltown
- 13 - Burghs 1786-7 , Dingwall
- 15 - Burghs 1786-7 , Dumfries
- 19 - Burghs 1786-7 , Dunbar
- 21 - Burghs 1786-7 , Dundee
- 25 - Burghs 1786-7 , Edinburgh
- 43 - Burghs 1786-7 , Elgin
- 45 - Burghs 1786-7 , Forres
- 47 - Burghs 1786-7 , Glasgow
- 75 - Burghs 1786-7 , Haddington
- 77 - Burghs 1786-7 , Inveraray
- 79 - Burghs 1786-7 , Inverness
- 81 - Burghs 1786-7 , Irvine
- 83 - Burghs 1786-7 , Jedburgh
- 85 - Burghs 1786-7 , Kirkcudbright
- 87 - Burghs 1786-7 , Kirkwall
- 89 - Burghs 1786-7 , Lanark
- 91 - Burghs 1786-7 , Montrose
- 93 - Burghs 1786-7 , Perth
- 97 - Burghs 1786-7 , Sanquhar
- 99 - Burghs 1786-7 , Selkirk
- 101 - Burghs 1786-7 , Stirling
- 103 - Burghs 1786-7 , Stranraer
- 105 - Burghs 1786-7 , Tain
| Date | Inhabitants names, residence, and parish | Actual # of shops | Shops at £5 to £9 | Shops at £10 to £14 | Shops at £15 to £19 | Shops at £20 to £24 | Shops at £25 to under £30 | Shops at £30 and upwards | Duty |
|---|---|---|---|---|---|---|---|---|---|
| Burgh Aberdeen | |||||||||
| 7 Sep 1786 | John Pittendrich Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| Charles Lunnan Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Charles Farquhar Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mrs Brebner Mert [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Miss Walker Mert [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Mrs Moir Mert [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| James Smith Goldsmith | 1 | £8.0.0 | £0.2.8 | ||||||
| 8 Sep 1786 | James Keith Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | |||||
| James Dyce Barber | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander Angs Mert [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| James Leslie Hatter | 1 | £5.0.0 | £0.1.8 | ||||||
| William Coutts Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Ninian Johnston | 1 | £5.0.0 | £0.1.8 | ||||||
| 9 Sep 1786 | John Ewan Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| John Catto Mert [Merchant] | 1 | £8.0.0 | £0.3.0 | ||||||
| John Gartly Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| John Webster Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| William Duguid Mert [Merchant] | 1 | £20.0.0 | £1.5.0 | ||||||
| John Smith Mert [Merchant] | £16.0.0 | £0.16.0 | |||||||
| James Hunter P. Mert [Paper ?Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| William Dun Mert [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| Alexander Cheyne Mert [Merchant] | 1 | £14.0.0 | £0.9.4 | ||||||
| John Leith Barber | 1 | £5.0.0 | £0.1.8 | ||||||
| John Adams Seedsman | 1 | £6.0.0 | £0.2.0 | ||||||
| Mrs Still Mert [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| Lewis Nicoll Barber | £5.0.0 | £0.1.8 | |||||||
| Alexander Dyce Mert [Merchant] | 1 | £20.0.0 | £1.5.0 | ||||||
| William Patterson Mert [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| Miss Mary Thomson | 1 | £8.0.0 | £0.2.8 | ||||||
| James Whyte Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Fiddes Mert [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Peter Duguid Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| John Smith Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Nathan Gellate Mert [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Alexander Garden Mert [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| Burgh Aberdn [Aberdeen] Carrd [Carried] over | 35 | £170.0.0 | £64.0.0 | £16.0.0 | £40.0.0 | £8.5.4 |
Transcribe other information
1
A Survey of the Rates & Duties Arisen on Shops at £5 & upwards within the Burgh of Aberdeen from 5th Aprile last 1786 to 5th Aprile next 1787 By Hugh Richmond Surveyor
Transcriber's notes
To IanmcC I have corrected this page for you so that I can lock it as an example for other Transcribers of this Volume to follow.
You had made a good job of it as these volumes were recently changed and the amounts have been changed to cash amounts.
I have only corrected the money format and the date format in line with guidelines and added the page no. in 'Other information'
Kate51
Scottish Exchequer (Tax Records), Shop tax - Volume 4 - Burghs (see 'More info' for burgh details), E326/4/4
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, Irvinem Jedburgh, Kirkcudbright, Kirkwall, Lanark, Montrose, Perth, Sanquhar, 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).