, 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=26){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 |
|---|---|---|---|---|---|---|---|---|---|
| Brought Over | 42 | £145.0.0 | £190.0.0 | £33.0.0 | £20.0.0 | £11.15.0 | |||
| David Finlay Perfumer | £6.0.0 | £0.2.0 | |||||||
| William Govan Glazier | £5.0.0 | £0.1.8 | |||||||
| Mr Morrison Grocer | £6.0.0 | £0.2.0 | |||||||
| James Burnet Grocer | £6.0.0 | £0.2.0 | |||||||
| William Dawson Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| John Law Grocer | £7.0.0 | £0.2.4 | |||||||
| Mrs McDonald Apothecary | £10.0.0 | £0.6.8 | |||||||
| John Grindlay Spirit Dealer | 50 | £10.0.0 | £0.6.8 | ||||||
| Alexander Ritchie Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Daniel McIntosh Grocer | £5.0.0 | £0.1.8 | |||||||
| Andrew Kinnear Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| Mr Gardner Apothecary | £10.0.0 | £0.6.8 | |||||||
| Alexander Lee Grocer | £5.0.0 | £0.1.8 | |||||||
| James Fyffe Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| 8 Jul 1786 | Abraham Newton Grocer | £14.0.0 | £0.9.4 | ||||||
| Henry Watson Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| Messrs James & William Lawsons | £8.0.0 | £0.2.8 | |||||||
| John Pollock | 60 | £12.0.0 | £0.8.0 | ||||||
| Mr Mossman Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| David Stephens Trunk Maker | £12.0.0 | £0.8.0 | |||||||
| Alexander Borthwick | £8.0.0 | £0.2.8 | |||||||
| Mrs Allan | £5.0.0 | £0.1.8 | |||||||
| Mrs Stewart | £8.0.0 | £0.2.8 | |||||||
| Mr Pagan Grocer | £14.0.0 | £0.9.4 | |||||||
| Robert Stevenson Painter | £9.0.0 | £0.3.0 | |||||||
| Messrs Cleland & Mollison | £9.0.0 | £0.3.0 | |||||||
| James Jeffrey Wig Maker | £5.0.0 | £0.1.8 | |||||||
| Joseph Lauchlan Mercht. [Merchant] | 70 | £5.0.0 | £0.1.8 | ||||||
| James Duncan Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| James Goodman | £10.0.0 | £0.6.8 | |||||||
| Ann Mcgugan Grocer | £6.0.0 | £0.2.0 | |||||||
| Charles Robertson Hard WareMercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| Mrs Waterston Wax Maker | £18.0.0 | £0.18.0 | |||||||
| Mr Mcdonald Grocer | £15.0.0 | £0.15.0 | |||||||
| Robert Brown Founder | £14.0.0 | £0.9.4 | |||||||
| Messrs Stewart & Mathew | £14.0.0 | £0.9.4 | |||||||
| Lewis Grant Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Robert Davidson | 80 | £6.0.0 | £0.2.0 | ||||||
| Daniel Henderson | £5.0.0 | £0.1.8 | |||||||
| Messrs John & George Dunsmuirs | £20.0.0 | £1.5.0 | |||||||
| Alexander Ramage Mercht. [Merchant] | £7.0.0 | £0.2.4 | |||||||
| Carried Over | 83 | £301.0.0 | £362.0.0 | £66.0.0 | £10.0.0 | £22.17.4 |
Transcribe other information
[Page] 2d City of Edinh. [Edinburgh] from 1786 To 1787
26
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).