, 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=103){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 |
|---|---|---|---|---|---|---|---|---|---|
| 16 --- 1786 | John McGee Mercht. [Merchant] Stranraer | 1 | £5.0.0 | £0.1.8 | |||||
| William McKellvie Stranraer | 1 | £5.0.0 | £0.1.8 | ||||||
| John McDoual Mercht. [Merchant] Stranraer | 1 | £5.0.0 | £0.1.8 | ||||||
| Peter McCormick Stranraer | 1 | £5.0.0 | £0.1.8 | ||||||
| James McClain Stranraer | 1 | £5.0.0 | £0.1.8 | ||||||
| Thomas Kennedy Stranraer | 1 | £5.0.0 | £0.1.8 | ||||||
| John Kerr Mercht. [Merchant] Stranraer | 1 | £5.0.0 | £0.1.8 | ||||||
| 7 | £35.0.0 | £0.11.8 |
Transcribe other information
103
Survey of the SHOP TAX in the Burgh of Stranraer
from the 5th April 1786 to the 5th April 1787 by William Currie Surveyor
Proof
£35.0.0 Valued Rent at 4d [£0.0.4] pr. [per] £ is £0.11.8
I William Currie Surveyor aforesaid do hereby certify that upon carefull
examination of the foregoing sevl. [several] rates and duties I find they Amount in Whole to
Eleven Shillings and Eight pence Stg. [Sterling] and that upon this 22nd day of December 1786
I delivered to John McKelvie Collr. [Collector] of the said duties for the Burgh aforesaid an
exact duplicate of the foregoing which contained my Oath that notices were left
with the sevl. [several] inhabitants or at their dwelling houses of the date annexed to their
respective names that were to be Charged with the sums hereby certified to be
due from them
William Currie
John Alves J.P. [Justice of the Peace]
Transcriber's notes
Only day given - no month or year
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).