, 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=22){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1786 | Brought forward | 51 | £245.0.0 | £147.0.0 | £8.19.8 | ||||
| Novemr [November] 29th | James Duncan | 1 | £10.0.0 | £0.6.8 | |||||
| Alexander Bell | 1 | £9.0.0 | £0.3.0 | ||||||
| James Small | 1 | £9.0.0 | £0.3.0 | ||||||
| Peter Mitchell Junr [Junior] | 1 | £8.0.0 | £0.2.8 | ||||||
| David Wise | 1 | £9.0.0 | £0.2.8 | ||||||
| Patrick Mitchell Senr [Senior] | 1 | £9.0.0 | £0.3.0 | ||||||
| Mrs Gray | 1 | £6.0.0 | £0.2.0 | ||||||
| John Cairncross | 1 | £11.0.0 | £0.7.4 | ||||||
| William Badenach | 1 | £12.0.0 | £0.12.0 | ||||||
| William Thoms | 1 | £12.0.0 | £0.8.0 | ||||||
| David Ochterlony Decemr [December] 9th | 1 | £17.0.0 | £0.17.0 | ||||||
| Oliver Fairweather | 1 | £13.0.0 | £0.8.8 | ||||||
| Messrs Keith & Butterworth | 1 | £12.0.0 | £0.8.0 | ||||||
| Peter Kyde | 1 | £11.0.0 | £0.7.4 | ||||||
| John Croom | 1 | £8.0.0 | £0.2.8 | ||||||
| John Dalgliesh | 1 | £9.0.0 | £0.3.0 | ||||||
| John Kyde | 1 | £5.0.0 | £0.1.8 | ||||||
| William Bissitt | 1 | £12.0.0 | £0.8.0 | ||||||
| Thomas Mowat | 1 | £8.0.0 | £0.2.8 | ||||||
| Henry Tullo | 1 | £12.0.0 | £0.8.0 | ||||||
| Adam Robertson | 1 | £12.0.0 | £0.8.0 | ||||||
| Benjamin Nicoll | 1 | £9.0.0 | £0.3.0 | ||||||
| Alexander Swape | 1 | £10.0.0 | £0.6.8 | ||||||
| David Mcisack | 1 | £6.0.0 | £0.2.0 | ||||||
| Thomas Hally | 1 | £6.0.0 | £0.2.0 | ||||||
| Robert Adamson | 1 | £7.0.0 | £0.2.4 | ||||||
| Charles Anderson | 1 | £7.0.0 | £0.2.4 | ||||||
| Messrs Mephan & Gray | 1 | £6.0.0 | £0.2.0 | ||||||
| James Doig | 1 | £5.0.0 | £0.1.8 | ||||||
| John Allan | 1 | £5.0.0 | £0.1.8 | ||||||
| James Wright | 1 | £6.0.0 | £0.2.0 | ||||||
| Christopher Ross | 1 | £9.0.0 | £0.3.0 | ||||||
| John Menzies | 1 | £8.0.0 | £0.2.8 | ||||||
| Peter Hunter | 1 | £10.0.0 | £0.6.8 | ||||||
| Patrick Smith | 1 | £10.0.0 | £0.6.8 | ||||||
| John Hunter | 1 | £10.0.0 | £0.6.8 | ||||||
| Robert Watson | 1 | £5.0.0 | £0.2.0 | ||||||
| Andrew Wilson | 1 | £6.0.0 | £0.2.0 | ||||||
| William Keith | 1 | £5.0.0 | £0.1.8 | ||||||
| Totall | 90 | £406.0.0 | £314.0.0 | £17.0.0 | £18.1.8 |
Transcribe other information
22
Shop Tax in Dundee Continued
Proof
£406 of Estimation on Shops @ 4d [£0.0.4] at £ is £6.15.4
314 of Estimation on Shops @ 8d [£0.0.8] at £ is £10.9.4
17 of Estimation on Shops @.1s [£0.1.0] at £ is £0.17.0 £18.1.8
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).