, 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=3){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 |
|---|---|---|---|---|---|---|---|---|---|
| Burgh Aberdeen Bt [Brought] over | 67 | £314.0.0 | £172.0.0 | £35.0.0 | £40.0.0 | £15.4.4 | |||
| David Thome Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Glennie Mert [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| Alexander Cuthbertson Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr George French Surgeon | 1 | £16.0.0 | £0.16.0 | ||||||
| Patterson & Brown | 1 | £6.0.0 | £0.2.0 | ||||||
| George Craig Shoemaker | 1 | £7.0.0 | £0.2.4 | ||||||
| John Henderson Mert [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| Robert Lamb Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Moses Birnie Tobaconast | 1 | £8.0.0 | £0.2.8 | ||||||
| John Scrogs Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| George Forbes Coppersmith | 1 | £15.0.0 | £0.15.0 | ||||||
| John Young Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| James Balfour Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| James Maitland Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Moses Birnie Mert [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| James Gordon Goldsmith | 1 | £5.0.0 | £0.1.8 | ||||||
| Andrew Sherries Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| John Boyle Bookseller | 1 | £7.0.0 | £0.2.4 | ||||||
| John Rae Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| William Lumsdain Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| William Davidson Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| William Mortimer Bookseller | 1 | £8.0.0 | £0.2.8 | ||||||
| John Jamieson Mert [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| James Robson Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| John Killock Mert [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| John Batcheon Mert [Merchant] | 1 | £16.0.0 | £0.16.0 | ||||||
| Mrs Forbes Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| John Fraser Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Miss Tait Millner | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr William Coutts Drugist | 1 | £8.0.0 | £0.2.8 | ||||||
| William Mortimer Mert [Merchant] | 1 | £14.0.0 | £0.9.4 | ||||||
| William Symmers Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Lunnan & Cooper Merts [Merchants] | 1 | £5.0.0 | £0.1.8 | ||||||
| Burgh Aberdn [Aberdeen] Carrd [Carried] over | 100 | £506.0.0 | £186.0.0 | £82.0.0 | £40.0.0 | £21.4.8 |
Transcribe other information
Page 3d 3
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).