, 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=21){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 |
|---|---|---|---|---|---|---|---|---|---|
| 28 --- 1786 | George Nicoll | 1 | £5.0.0 | £0.1.8 | |||||
| John Gibson | 1 | £5.0.0 | £0.1.8 | ||||||
| William Sharp | 1 | £7.0.0 | £0.2.4 | ||||||
| William Langlands | 1 | £12.0.0 | £0.8.0 | ||||||
| Misses Gellatly & Anderson | 1 | £14.0.0 | £0.9.4 | ||||||
| George Mill | 1 | £9.0.0 | £0.3.0 | ||||||
| James Ford | 1 | £7.0.0 | £0.2.4 | ||||||
| James Hunter | 1 | £7.0.0 | £0.2.4 | ||||||
| Messrs Patrick Maxwell & Comp [Company] & Messrs Gordon & Cripps | 1 | £12.0.0 | £0.8.0 | ||||||
| Archibald Williamson | 1 | £7.0.0 | £0.2.4 | ||||||
| Mrs Blyth | 1 | £6.0.0 | £0.2.0 | ||||||
| Patrick Crichton Merchant | 1 | £8.0.0 | £0.2.8 | ||||||
| Charles Bruce | 1 | £8.0.0 | £0.2.8 | ||||||
| George Hill | 1 | £8.0.0 | £0.2.8 | ||||||
| Robert Cock | 1 | £8.0.0 | £0.2.8 | ||||||
| George Anderson | 1 | £12.0.0 | £0.8.0 | ||||||
| John Brown | 1 | £6.0.0 | £0.2.0 | ||||||
| James Stuart | 1 | £5.0.0 | £0.1.8 | ||||||
| William Maiden | 1 | £10.0.0 | £0.6.8 | ||||||
| David Preston | 1 | £9.0.0 | £0.3.0 | ||||||
| Robert Nicoll Decemr [December] 9th | 1 | £11.0.0 | £0.7.4 | ||||||
| Thomas Leslie | 1 | £14.0.0 | £0.9.4 | ||||||
| Henry Blyth | 1 | £9.0.0 | £0.3.0 | ||||||
| Miss Drysdales | 1 | £14.0.0 | £0.9.4 | ||||||
| William Webster Junr [Junior] | 1 | £6.0.0 | £0.2.0 | ||||||
| David How | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander White | 1 | £5.0.0 | £0.1.8 | ||||||
| James Smith | 1 | £6.0.0 | £0.2.0 | ||||||
| Messrs Cochran & Lamb Surgeons | 1 | £5.0.0 | £0.1.8 | ||||||
| David Mitchell | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Williamson | 1 | £8.0.0 | £0.2.8 | ||||||
| Mrs Robertson | 1 | £8.0.0 | £0.2.8 | ||||||
| 29 --- 1786 | William Bell | 1 | £5.0.0 | £0.1.8 | |||||
| Alexander Thoms | 1 | £12.0.0 | £0.8.0 | ||||||
| James Wilson | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander McLagan | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander Reddoch | 1 | £12.0.0 | £0.8.0 | ||||||
| Mr Joseph Sanderson | 1 | £5.0.0 | £0.1.8 | ||||||
| James Campbell | 1 | £10.0.0 | £0.6.8 | ||||||
| William Scott | 1 | £8.0.0 | £0.2.8 | ||||||
| William Webster | 1 | £8.0.0 | £0.2.8 | ||||||
| James Smart | 1 | £5.0.0 | £0.1.8 | ||||||
| Patrick Williamson | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Thain | 1 | £5.0.0 | £0.1.8 | ||||||
| Miss Jean Menzies | 1 | £5.0.0 | £0.1.8 | ||||||
| David Cook | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Scott | 1 | £5.0.0 | £0.1.8 | ||||||
| Thomas Young | 1 | £5.0.0 | £0.1.8 | ||||||
| John Millar Shoemaker | 1 | £6.0.0 | £0.2.0 | ||||||
| John Millar Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Carried forward | 51 | £245.0.0 | £147.0.0 | £8.19.8 |
Transcribe other information
A Survey of the Rates and Duties on Retail Shops arisen in the Burgh of Dundee for 21
the Year commencing the fifth day of April 1786, & ending the fifth day of April 1787...William Greig Survey
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).