, 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=30){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 | £24.0.0 | £63.0.0 | £146.0.0 | £106.0.0 | £100.00 | £515.0.0 | £76.13.6 | |
| Mr Pym Haberdasher | £14.0.0 | £0.9.4 | |||||||
| Peter Gibson Haberdasher | £15.0.0 | £0.15.0 | |||||||
| Mr Somervill Haberdasher | £25.0.0 | £2.3.9 | |||||||
| Robert Plenderleith Linen Draper | £30.0.0 | £3.0.0 | |||||||
| Charles Oates Shoe Maker | £30.0.0 | £3.0.0 | |||||||
| Alexander Dickie Watch Maker | £30.0.0 | £3.0.0 | |||||||
| Messrs Brodie & Co [Company] Milliners | £25.0.0 | £2.3.9 | |||||||
| John Moncrieff Apothecary | 50 | £30.0.0 | £3.0.0 | ||||||
| Messrs West & Co [Company] Shoe Makers | £20.0.0 | £1.5.0 | |||||||
| William Ormston Hard Ware Merchant | £20.0.0 | £1.5.0 | |||||||
| Robert Laidlaw Mercht. [Merchant] | £18.0.0 | £0.18.0 | |||||||
| Messrs Campbell & Co [Company] Haberdashers | £22.0.0 | £1.7.6 | |||||||
| Messrs Arnott & Gibson Hosiers | £21.0.0 | £1.6.3 | |||||||
| David Mckain Hard Ware Mercht. [Merchant] | £21.0.0 | £1.6.3 | |||||||
| William Raeburn Perfumer | £30.0.0 | £3.0.0 | |||||||
| Mr Brown Book Seller | £18.0.0 | £0.18.0 | |||||||
| James Ranken Mercht. [Merchant] | £16.0.0 | £0.16.0 | |||||||
| Archibald Mcdowall Cloth Mercht. [Merchant] | 60 | £20.0.0 | £1.5.0 | ||||||
| Alexander Laidlaw Tin Man | £18.0.0 | £0.18.0 | |||||||
| Miss Blackader Milliner | £9.0.0 | £0.3.0 | |||||||
| Alexander Beverley Upholsterer | £18.0.0 | £0.18.0 | |||||||
| Alexander Fyffe Umbrella Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Messrs J & A Bruce Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Archibald Wilson Painter | £8.0.0 | £0.2.8 | |||||||
| 13 Jul 1786 | Robert Marshall Grocer | £10.0.0 | £0.6.8 | ||||||
| Robert Kerr Haberdasher | £25.0.0 | £2.3.9 | |||||||
| Messrs Oates & Sherriff Upholsterer | £25.0.0 | £2.3.9 | |||||||
| Henry Farquharson Carver & Gilder | 70 | £10.0.0 | £0.6.8 | ||||||
| William Nairn Mercht. [Merchant] | £15.0.0 | £0.15.0 | |||||||
| Mssrs Mathew & Hunter Mercht. [Merchants] | £8.0.0 | £0.2.8 | |||||||
| George Swan Hard Ware Mercht. [Merchant] | £22.0.0 | £1.7.6 | |||||||
| Angus Mcdonald Haberdasher | £25.0.0 | £2.3.9 | |||||||
| Peter Ross Music Seller | £7.0.0 | £0.2.4 | |||||||
| James Miller Glover | £7.0.0 | £0.2.4 | |||||||
| John Swanston Grocer | £10.0.0 | £0.6.8 | |||||||
| Messrs Milne & Son Mercht. [Merchants] | £25.0.0 | £2.3.9 | |||||||
| William Lamb Upholsterer | £21.0.0 | £1.6.3 | |||||||
| John Sturrock Tea and Spirit Dealer | 80 | £25.0.0 | £2.3.9 | ||||||
| Mr Cooper Upholsterer | £25.0.0 | £2.3.9 | |||||||
| Messrs Phin & Pattison Haberdashers | £20.0.0 | £1.5.0 | |||||||
| Carried Over | 83 | £63.0.0 | £141.0.0 | £264.0.0 | £293.0.0 | £300.0.0 | £665.0.0 | £130.0.3 |
Transcribe other information
[Page] 6th
City of Edinh. [Edinburgh] from 1786 To 1787 Shop Tax
30
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).