, 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=25){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 |
|---|---|---|---|---|---|---|---|---|---|
| 5 --- 1786 | Alexander Farquharson Grocer | 1 | £5.0.0 | £0.1.8 | |||||
| Grass Market | John Story Grocer | £8.0.0 | £0.2.8 | ||||||
| Mrs Forrest Grocer | £14.0.0 | £0.9.4 | |||||||
| Daniel Gun Grocer | £5.0.0 | £0.1.8 | |||||||
| Mrs Sawers Grocer | £7.0.0 | £0.2.4 | |||||||
| James Bertram Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| Mr Jamieson Merchant | £10.0.0 | £0.6.8 | |||||||
| James Forrest Grocer | £8.0.0 | £0.2.8 | |||||||
| Thomas Forrest Grocer | £8.0.0 | £0.2.8 | |||||||
| Peter Stewart Rope Maker | 10 | £5.0.0 | £0.1.8 | ||||||
| Mrs Spottiswood Iron Monger | £18.0.0 | £0.18.0 | |||||||
| John Calder Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| Andrew Murray Tobacconist | £10.0.0 | £0.6.8 | |||||||
| Mrs Thomson Iron Monger | £9.0.0 | £0.3.0 | |||||||
| David Gray Grocer | £12.0.0 | £0.8.0 | |||||||
| John Dick Tobacconist | £12.0.0 | £0.8.0 | |||||||
| John Fraser Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| James Scott Grocer | £10.0.0 | £0.6.8 | |||||||
| Colin Campbell Iron Monger | £10.0.0 | £0.6.8 | |||||||
| Mark Wall Tobacconist | 20 | £20.0.0 | £1.5.0 | ||||||
| James Scott Iron Monger | £15.0.0 | £0.15.0 | |||||||
| Thomas Henderson Iron Monger | £14.0.0 | £0.9.4 | |||||||
| George Greenlaw Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| Alexander Bruce Mercht. [Merchant] | £9.0.0 | £0.3.0 | |||||||
| John Richmond Seed Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| William Anderson Iron Monger | £10.0.0 | £0.6.8 | |||||||
| Thomas Stewart Tin Man | £8.0.0 | £0.2.8 | |||||||
| John Ferguson Tin Man | £7.0.0 | £0.2.4 | |||||||
| James Campbell Mercht. [Merchant] | £7.0.0 | £0.2.4 | |||||||
| William Armstrong Copper Smith | 30 | £10.0.0 | £0.6.8 | ||||||
| Mr Boswell Grocer | £5.0.0 | £0.1.8 | |||||||
| Andrew Rintoul Grocer | £5.0.0 | £0.1.8 | |||||||
| James Strachan Grocer | £5.0.0 | £0.1.8 | |||||||
| Thomas Spence Grocer | £8.0.0 | £0.2.8 | |||||||
| Thomas Rodgers Grocer | £5.0.0 | £0.1.8 | |||||||
| Alexander Stewart Grocer | £6.0.0 | £0.2.0 | |||||||
| Andrew Henderson Grocer | £5.0.0 | £0.1.8 | |||||||
| John Riddoch Grocer | £6.0.0 | £0.2.0 | |||||||
| Mrs Cockburn Tin Shop | £12.0.0 | £0.8.0 | |||||||
| John Wilson Tobacconist | 40 | £10.0.0 | £0.6.8 | ||||||
| James Skirving Grocer | £6.0.0 | £0.2.0 | |||||||
| John Andrew Grocer | £8.0.0 | £0.2.5 | |||||||
| Carried Over | 42 | £145.0.0 | £190.0.0 | £33.0.0 | £20.0.0 | £11.13.0 |
Transcribe other information
1st
25
City of Edinburgh from 5 April 1786 To 5 April 1787 Shop Tax.
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).