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 | 83 | £301.0.0 | £362.0.0 | £66.0.0 | £40.0.0 | £22.17.8 | |||
| Messrs Wight & Brooks | £10.0.0 | £0.6.8 | |||||||
| John Mann Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| Mrs Gibson | £5.0.0 | £0.1.8 | |||||||
| Christopher Proven Grocer | £8.0.0 | £0.2.8 | |||||||
| Thomas Miller Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| John Black Mercht. [Merchant] | £16.0.0 | £0.16.0 | |||||||
| Francis Braidwood Cabinet Maker | 90 | £20.0.0 | £1.5.0 | ||||||
| Walter Russell Mercht. [Merchant] | £16.0.0 | £0.16.0 | |||||||
| John Morrison Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Mrs Wilson Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| William Campbell Tobacconist | £10.0.0 | £0.6.8 | |||||||
| William Wood Book Seller | £12.0.0 | £0.8.0 | |||||||
| Messrs Elder & Co [Company] Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| William Miller Mercht. [Merchant] | £7.0.0 | £0.2.4 | |||||||
| Robert Watson Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| Adam Wilson Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| George Pirrie Mercht. [Merchant] | 100 | £5.0.0 | £0.1.8 | ||||||
| Mansfield Stewart Mercht. [Merchant] | £7.0.0 | £0.2.4 | |||||||
| Messrs Francis Shand & Co [Company] Mercht. [Merchant] | £18.0.0 | £0.18.0 | |||||||
| George DewarMercht. [Merchant] | £18.0.0 | £0.18.0 | |||||||
| Miss Ewart | £6.0.0 | £0.2.0 | |||||||
| James Inglis Haberdasher | £14.0.0 | £0.9.4 | |||||||
| James McAulay Apothecary | £16.0.0 | £0.16.0 | |||||||
| Alexander Ramage Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Samuel Paterson Mercht. [Merchant] | £18.0.0 | £0.18.0 | |||||||
| Claud Inglis Woolen Draper | £16.0.0 | £0.16.0 | |||||||
| James Laing Mercht. [Merchant] | 110 | £8.0.0 | £0.2.8 | ||||||
| Messrs Francis Marshall & Son | £18.0.0 | £0.18.0 | |||||||
| Henry Murray | £8.0.0 | £0.2.8 | |||||||
| Francis Blair | £20.0.0 | £1.5.0 | |||||||
| Edward Hodges Mercht. [Merchant] | £15.0.0 | £0.15.0 | |||||||
| Miss Tailour Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Miss Dundas Milliner | £21.0.0 | £1.6.3 | |||||||
| Mrs Sime Box Maker | £5.0.0 | £0.1.8 | |||||||
| Malcolm Mcnachtan Hardware Mercht. [Merchant] | £5.0.0 | £0.2.8 | |||||||
| William McLean Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Miss Hepburn Milliner | 120 | £16.0.0 | £0.16.0 | ||||||
| Lewis Grant Mercht. [Merchant] | £7.0.0 | £0.2.4 | |||||||
| Robert Wilson Cabinet Maker | £25.0.0 | £2.3.9 | |||||||
| John Lothian Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Miss Pringle Milliner | £14.0.0 | £0.9.4 | |||||||
| Carried Over | 124 | £400.0.0 | £474.0.0 | £233.0.0 | £161.0.0 | £25.0.0 | £46.7.4 |
Transcribe other information
[Page] 3d
City of Edinburgh from 1786 To 1787 Shop Tax
27
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).