, 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=2){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 Aberdn Bt [Brought] over | 35 | £170.0.0 | £64.0.0 | £160.0.0 | £40.0.0 | £8.5.4 | |||
| James Hacket Shoemaker | 1 | £7.0.0 | £0.2.4 | ||||||
| George Symmers Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| John Nicoll & Coy [Company] | 1 | £9.0.0 | £0.3.0 | ||||||
| Alexander Ross Mert [Merchant] | 1 | £19.0.0 | £0.19.0 | ||||||
| John Ferguson Mert [Merchant] | 1 | £13.0.0 | £0.8.0 | ||||||
| Thomas Wagerald Mert [Merchant] | 1 | £13.0.0 | £0.8.0 | ||||||
| James Barclate Mert [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| James Black Mert [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| Mrs Thomson Mert [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| Gnqr. [Green Quarter] 11 Sep 1786 | Joseph Gairdner Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| William Fitzgerald Barber | 1 | £5.0.0 | £0.1.8 | ||||||
| William Cruickshank Barber | 1 | £6.0.0 | £0.2.0 | ||||||
| James Williamson Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr Andrew Mitchell Mert [Merchant] | 1 | £14.0.0 | £0.9.6 | ||||||
| William Cushny Mert [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| Mr John Rose Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| John Crombie Barber | 1 | £5.0.0 | £0.1.8 | ||||||
| Ann Fraser Barber | 1 | £5.0.0 | £0.1.8 | ||||||
| Cr.qr. [Crooked Quarter] 12 Sep 1786 | John Wishart Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| John Malcome Mert [Merchant] | 1 | £12.0.0 | £0.8.0 | ||||||
| Alexander Petrie Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Rhynd Mert [Merchant] | 1 | £12.0.0 | £0.8.0 | ||||||
| James Playfair Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr Andrew Simpson Mert [Merchant] | 1 | £14.0.0 | £0.9.0 | ||||||
| 13 Sep 1786 | Thomas Kilgour Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | |||||
| William Loggan Mert [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| William Scott Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Duncan & Miller Merts [Merchants] | 1 | £8.0.0 | £0.2.8 | ||||||
| Allardyce & Coy [Company] | 1 | £6.0.0 | £0.2.0 | ||||||
| John Hill Mert [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| 14 Sep 1786 | Charles Farquharson Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| John Gordons Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Burgh Aberdn [Aberdeen] Carrd [Carried] over | 67 | £314.0.0 | £172.0.0 | £35.0.0 | £40.0.0 | £15.4.4 |
Transcribe other information
Page 2d
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).