, 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=32){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 | 125 | £251.0.0 | £218.0.0 | £348.0.0 | £315.0.0 | £300.0.0 | £665.0.0 | £141.5.9 | |
| Henry Young Grocer | £5.0.0 | £0.1.8 | |||||||
| Andrew Hutchison Shoe Maker | £6.0.0 | £0.2.0 | |||||||
| James Pedie Grocer | £6.0.0 | £0.2.0 | |||||||
| Thomas Lee Grocer | £14.0.0 | £0.9.4 | |||||||
| Samuel Stevenson Apothecary | 130 | £8.0.0 | £0.2.8 | ||||||
| William Murray Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Miss Hill Haberdasher | £9.0.0 | £0.3.0 | |||||||
| William Peacock Tobacconist | £7.0.0 | £0.2.4 | |||||||
| 17 Jul 1786 | George Rae Candle Maker | £5.0.0 | £0.1.8 | ||||||
| George Murray Grocer | £5.0.0 | ||||||||
| Robert Barker Painter | £10.0.0 | £0.6.8 | |||||||
| George Mathieson Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| Niel Stewart Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| James Burns Haberdasher | £14.0.0 | £0.9.4 | |||||||
| John Howie Hosier | 140 | £8.0.0 | £0.2.8 | ||||||
| John Gardner Tin Man | £9.0.0 | £0.3.0 | |||||||
| John Aitken Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| John Guthrie Book Seller | £11.0.0 | £0.7.4 | |||||||
| Robert Dempster Apothecary | £12.0.0 | £0.8.0 | |||||||
| Miss Still Haberdasher | £8.0.0 | £0.2.8 | |||||||
| Walter Tait Fishing Rod Maker | £5.0.0 | £0.1.8 | |||||||
| 18 Jul 1786 | John McIntyre Grocer | £5.0.0 | £0.1.8 | ||||||
| Charles Leslie Spirit Dealer | £8.0.0 | £0.2.8 | |||||||
| Mr Ronaldson Grocer | £10.0.0 | £0.6.8 | |||||||
| Robert Burns Grocer | 150 | £10.0.0 | £0.6.8 | ||||||
| William Brown Grocer | £12.0.0 | £0.8.0 | |||||||
| John Low Grocer | £10.0.0 | £0.6.8 | |||||||
| Peter Dow Hosier | £5.0.0 | £0.1.8 | |||||||
| John Lamb Hosier | £8.0.0 | £0.2.8 | |||||||
| Mr Clarkson Perfumer | £8.0.0 | £0.2.8 | |||||||
| Thomas Harris Grocer | £19.0.0 | £0.19.0 | |||||||
| James Hannah Mercht. [Merchant] | £7.0.0 | £0.2.4 | |||||||
| Mr Grant Fishing Rod Maker | £5.0.0 | £0.1.8 | |||||||
| Mrs Black Grocer | £10.0.0 | £0.6.8 | |||||||
| 19 Jul 1786 | Thomas Fell Grocer | 160 | £14.0.0 | £0.9.4 | |||||
| Messrs Sheppard & Son Grocers | £18.0.0 | £0.18.0 | |||||||
| Kenneth Mckenzie Apothecary | £12.0.0 | £0.8.0 | |||||||
| William Reid Grocer | £12.0.0 | £0.8.0 | |||||||
| Miss Pillans Milliner | £6.0.0 | £0.2.0 | |||||||
| Robert Scott Apothecary | £12.0.0 | £0.8.0 | |||||||
| John Dempster Grocer | £5.0.0 | £0.1.8 | |||||||
| Second Division Ended | 166 | £394.0.0 | £471.0.0 | £385.0.0 | £315.0.0 | £300.00 | £665.0.0 | £665.15.3 |
Transcribe other information
[Page] 8th
Heading - City of Edinh. [Edinburgh] from 1786 to 1787
32
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).