, 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=15){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 |
|---|---|---|---|---|---|---|---|---|---|
| 26 | Baillie William Clark | 1 | £6.0.0 | £0.2.0 | |||||
| John Hutton | 1 | £5.0.0 | £0.1.8 | ||||||
| John Mcgowan | 1 | £5.0.0 | £0.1.8 | ||||||
| Andrew Johnston | 1 | £6.0.0 | £0.2.0 | ||||||
| James Anderson | 1 | £6.0.0 | £0.2.0 | ||||||
| William Johnston | 1 | £5.0.0 | £0.1.8 | ||||||
| William Neilson | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr James Finley | 1 | £5.0.0 | £0.1.8 | ||||||
| James Nicolson | 1 | £5.0.0 | £0.1.8 | ||||||
| David Pagon | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr James Crosbie | 1 | £9.0.0 | £0.3.0 | ||||||
| Joseph Brown | 1 | £6.0.0 | £0.2.0 | ||||||
| George Douglas | 1 | £6.0.0 | £0.2.0 | ||||||
| Thomas Jamieson | 1 | £5.0.0 | £0.1.8 | ||||||
| William Horrion | 1 | £5.0.0 | £0.1.8 | ||||||
| William McKnights | 1 | £5.0.0 | £0.1.8 | ||||||
| John Wilson | 1 | £5.0.0 | £0.1.8 | ||||||
| William Boyd | 1 | £6.0.0 | £0.2.0 | ||||||
| Robert McCassie | 1 | £5.0.0 | £0.1.8 | ||||||
| James Rea | 1 | £6.0.0 | £0.2.0 | ||||||
| John Courlies | 1 | £5.0.0 | £0.1.8 | ||||||
| John McKnight | 1 | £10.0.0 | £0.6.8 | ||||||
| John Allan | 1 | £5.0.0 | £0.1.8 | ||||||
| William Greirson | 1 | £8.0.0 | £0.2.8 | ||||||
| William Halliday | 1 | £5.0.0 | £0.1.8 | ||||||
| William Chalmers | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Willie | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Donald | 1 | £5.0.0 | £0.1.8 | ||||||
| William Mchinal | 1 | £5.0.0 | £0.1.8 | ||||||
| Ebenezer Wilson | 1 | £5.0.0 | £0.1.8 | ||||||
| Nicol Shau | 1 | £5.0.0 | £0.1.8 | ||||||
| William Watson | 1 | £5.0.0 | £0.1.8 | ||||||
| 32 | £170.0.0 | £10.0.0 | £3.3.4 |
Transcribe other information
15
Survey of the SHOP TAX in the Burgh of Dumfries from the 5th of April 1786 to 5th April 1787 by William Currie Surveyor
Proof 170£ of Value Rent at 4d [£0.0.4] per £ is £2.16.8
Proof 10£ of Value Rent at 8d [£0.0.8] per £ is £0.6.8
£3.3.4 Grand Tottal
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).