, 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=31){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 | 83 | £63.0.0 | £141.0.0 | £264.0.0 | £293.0.0 | £300.0.0 | £665.0.0 | £130.0.3 | |
| James Fowler Stationer | £18.0.0 | £0.18.0 | |||||||
| Charles Oliphant Perfumer | £16.0.0 | £0.16.0 | |||||||
| Walter Brunton Sadler | £16.0.0 | £0.16.0 | |||||||
| Mrs Norrie Painter | £10.0.0 | £0.6.8 | |||||||
| William Fettes Grocer | £22.0.0 | £1.7.6 | |||||||
| John Veitch Crockrey Seller | £5.0.0 | £1.8.0 | |||||||
| 14 Jul 1786 | James Russell Upholsterer | 90 | £14.0.0 | £0.9.4 | |||||
| Mrs Eagle Grocer | £16.0.0 | £0.16.0 | |||||||
| John Orrock Cutler | £5.0.0 | £1.8.0 | |||||||
| John Stewart Grocer | £6.0.0 | £0.2.0 | |||||||
| David Beatson Hosier | £8.0.0 | £2.8.0 | |||||||
| Alexander Taylor Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Alexander Crighton Grocer | £8.0.0 | £0.2.8 | |||||||
| William Menzies Paper Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| John Paterson Trunk Maker | £8.0.0 | £0.2.8 | |||||||
| Mrs Innes Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| Andrew Wauchope Tanner | 100 | £6.0.0 | £0.1.8 | ||||||
| Mr Wilkinson Gun Smith | £5.0.0 | £0.1.8 | |||||||
| Mr Robert Bagnall Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| Duncan Pringle Leather Mercht. [Merchant] | £11.0.0 | £0.7.4 | |||||||
| John Mcduff Book Seller | £5.0.0 | £0.1.8 | |||||||
| Mrs Ross Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| James Shirlaw Grocer | £8.0.0 | £0.2.8 | |||||||
| William Carrick Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Mrs Moodie Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| Messrs Predie & Sons Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Mr McCoull Candle Maker | 110 | £7.0.0 | £0.2.4 | ||||||
| Mrs McQueen Tin Woman | £18.0.0 | £0.18.0 | |||||||
| John Baxter Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Mr Boog Cutler | £10.0.0 | £0.6.8 | |||||||
| James West Shoe Maker | £7.0.0 | £0.2.4 | |||||||
| ? | Alexander Watson Grocer | £6.0.0 | £0.2.0 | ||||||
| 15 Jul 1786 | Alexander Mchattie Grocer | £8.0.0 | £0.2.8 | ||||||
| St. John's Cross | James Paterson Grocer | £5.0.0 | £0.1.8 | ||||||
| Peter Sutherland Grocer | £5.0.0 | £0.1.8 | |||||||
| William Fraser Grocer | £5.0.0 | £0.1.8 | |||||||
| Alexander Bell Tobacconist | 120 | £8.0.0 | £0.2.8 | ||||||
| Thomas Russell Grocer | £7.0.0 | £0.2.4 | |||||||
| George Small Confectioner | £10.0.0 | £0.6.8 | |||||||
| James Mason Grocer | £7.0.0 | £0.2.4 | |||||||
| William Scott Grocer | £5.0.0 | £0.1.8 | |||||||
| Mrs Christel Broker | £9.0.0 | £0.3.0 | |||||||
| Carried Over | 125 | £251.0.03 | £218.0.0 | £348.0.0 | £315.0.0 | £300.00 | £665.0.0 | £141.5.9 |
Transcribe other information
[Page] 7th
City of Edinh. [Edinburgh]
31
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).