, 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=101){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 |
|---|---|---|---|---|---|---|---|---|---|
| 30 Oct 1786 | Michail Connal Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| Robert Downie Mercht [Merchant] | 2 | £5.0.0 | £0.1.8 | ||||||
| James Edmond Mercht [Merchant] | 3 | £5.0.0 | £0.1.8 | ||||||
| William Christie Bookseller | 4 | £5.0.0 | £0.1.8 | ||||||
| Miss Glass | 5 | £5.0.0 | £0.1.8 | ||||||
| Mrs George Muschett | 6 | £5.0.0 | £0.1.8 | ||||||
| Hugh Smith Mert [Merchant] | 7 | £5.0.0 | £0.1.8 | ||||||
| Provt [Provost] James Alexander Mert [Merchant] | 8 | £5.0.0 | £0.1.8 | ||||||
| 31 Oct 1786 | Provt [Provost] Henry Jaffray Mert [Merchant] | 9 | £5.0.0 | £0.1.8 | |||||
| Miss Catherine Connal Mert [Merchant] | 10 | £5.0.0 | £0.1.8 | ||||||
| James McFarlane Mert [Merchant] | 11 | £5.0.0 | £0.1.8 | ||||||
| 1 Nov 1786 | Mr Alexander Peebels Mert [Merchant] | 12 | £5.0.0 | £0.1.8 | |||||
| William Christie Mert [Merchant] | 13 | £5.0.0 | £0.1.8 | ||||||
| 2 Nov 1786 | Baillie William Anderson | 14 | £5.0.0 | £0.1.8 | |||||
| Miss Baird Mert [Merchant] | 15 | £5.0.0 | £0.1.8 | ||||||
| 3 Nov 1786 | William Brown Mert [Merchant] | 16 | £5.0.0 | £0.1.8 | |||||
| Mr Cunningham Mert [Merchant] | 17 | £5.0.0 | £0.1.8 | ||||||
| George Edmond Mert [Merchant] | 18 | £5.0.0 | £0.1.8 | ||||||
| 4 Nov 1786 | James Syme Mert [Merchant] | 19 | £5.0.0 | £0.1.8 | |||||
| James Thomson Mert [Merchant] | 20 | £5.0.0 | £0.1.8 | ||||||
| Alexander McDonald Mert [Merchant] | 21 | £6.0.0 | £0.2.0 | ||||||
| Mrs David Muschett Mert [Merchant] | 22 | £5.0.0 | £0.1.8 | ||||||
| Total | 22 | £111.0.0 | £1.17.0 |
Transcribe other information
Stirling Borough SHOP TAX from 5th April 1786 to
5th April 1787 p [per] James Allan Surveyor
...
I James Allan Surveyor aforesaid do hereby Certify that upon carefull Examination
of the foregoing Several Rates and Duties, I find they amount In Whole to One pound
Seventeen Shillings, Sterg, [Sterling] and that upon the 6th Current I delivered to Mr John McGibben,
Collector of the said Duties for the Borough aforesaid an exact duplicate of the above
account duly examined & Compared with the foregoing which Contained any Oath that
Notices were left with the whole forgoing Inhabitants & that they were to be Charged
with the Sums hereby certified to be due from them.
James Allan Surveyor
Alloa 11th, Nov'r 1786
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).