, 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=28){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 | 124 | £400.0.0 | £474.0.0 | £233.0.0 | £161.0.0 | £25.0.0 | £46.7.4 | ||
| Messrs Ritchie & Handyside | £14.0.0 | £0.9.4 | |||||||
| Messrs Thomas Campbell & Co [Company] Mercht. [Merchant] | £35.0.0 | £3.10.0 | |||||||
| John Grieve Mercht. [Merchant] | £25.0.0 | £2.3.9 | |||||||
| Miss Hutton Milliner | £20.0.0 | £1.5.0 | |||||||
| Thomas Carmichael Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Robert Johnston Merchant | 130 | £30.0.0 | £3.0.0 | ||||||
| Miss Ritchie Milliner | £9.0.0 | £0.3.0 | |||||||
| Exchange | Mr Thomson Haberdasher | £10.0.0 | £0.6.8 | ||||||
| Peter Forrester & Co [Company] Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| William Murray Shoe Maker | £12.0.0 | £0.8.0 | |||||||
| William Dalrymple Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| James Clark Shoe Maker | £12.0.0 | £0.8.0 | |||||||
| Messrs James & Richard McLean | £10.0.0 | £0.6.0 | |||||||
| James Tory Mercht. [Merchant] | £35.0.0 | £3.10.0 | |||||||
| John Hall Young | £14.0.0 | £0.9.4 | |||||||
| William Begbie Hosier | 140 | £14.0.0 | £0.9.4 | ||||||
| John Law Tobacconist | £14.0.0 | £0.9.4 | |||||||
| Peter Robertson Mercht. [Merchant] | £16.0.0 | £0.16.0 | |||||||
| James Dickson Book Seller | £25.0.0 | £2.3.9 | |||||||
| James Carfrae Mercht. [Merchant] | £30.0.0 | £3.0.0 | |||||||
| Francis Buchan Mercht. [Merchant] | £25.0.0 | £2.3.9 | |||||||
| George Burton Hard Ware Mercht. [Merchant] | £32.0.0 | £3.4.0 | |||||||
| Mrs Spalding Confectioner | £14.0.0 | £0.9.4 | |||||||
| William Gray Book Seller | £16.0.0 | £0.16.0 | |||||||
| John Muir Merchant | £25.0.0 | £2.3.9 | |||||||
| William Turnbull Woolen Draper | 150 | £20.0.0 | £1.5.0 | ||||||
| 11 Jul 1786 | Messrs Leslie & Co [Company] Seed Mercht. [Merchant] | £30.0.0 | £3.0.0 | ||||||
| James Simpson Stationer | £20.0.0 | £1.5.0 | |||||||
| Peter Forrester & Co [Company] Hard Ware Mercht. [Merchant] | £45.0.0 | £4.10.0 | |||||||
| William Coulter Hosier | £24.0.0 | £1.10.0 | |||||||
| Alexander Miller Iron Monger | £25.0.0 | £2.3.9 | |||||||
| Elphingston Balfour Book Seller | £20.0.0 | £1.5.0 | |||||||
| Messrs Goldie & Co [Company] Mercht. [Merchant] | £24.0.0 | £1.10.0 | |||||||
| Donald McLean Grocer | £24.0.0 | £1.8.0 | |||||||
| George Gray Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| Messrs Espling & Co [Company] Paper Mercht. [Merchant] | 160 | £16.0.0 | £0.16.0 | ||||||
| Charles Cowan Grocer | £21.0.0 | £1.6.3 | |||||||
| William Brown Hard Ware Mercht. [Merchant] | £18.0.0 | £0.18.0 | |||||||
| James Gillespie Tobacconist | £12.0.0 | £0.8.0 | |||||||
| Messrs Brown & Co [Company] Watch Makers | £8.0.0 | £0.2.8 | |||||||
| Robert Laing Sadler | £14.0.0 | £0.9.4 | |||||||
| First Division Ended | 165 | £417.0.0 | £656.0.0 | £299.0.0 | £334.0.0 | £153.0.0 | £237.0.0 | £101.0.0 |
Transcribe other information
[Page] 4th
City of Edinh. [Edinburgh] from 1786 To 1787
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).