, 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=33){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 |
|---|---|---|---|---|---|---|---|---|---|
| Alexander Hendry Grocer | £9.0.0 | £0.3.0 | |||||||
| Robert Sprott Candle Maker | £8.0.0 | £0.2.8 | |||||||
| John Shiells Apothecary | £12.0.0 | £0.8.0 | |||||||
| John Ruskin Grocer | £11.0.0 | £0.7.4 | |||||||
| Alexander Manners Grocer | £5.0.0 | £0.1.8 | |||||||
| Robert Stewart Grocer | £7.0.0 | £0.2.4 | |||||||
| Thomas Kerr Haberdasher | £25.0.0 | £2.3.9 | |||||||
| Messrs Gilchrist & Mckinlay Haberdashers | £30.0.0 | £3.0.0 | |||||||
| John Mcpherson Grocer | £10.0.0 | £0.6.8 | |||||||
| James Murray Grocer | 10 | £20.0.0 | £1.5.0 | ||||||
| John Herriot Candle Maker | £10.0.0 | £0.6.8 | |||||||
| John Brotherston Grocer | £9.0.0 | £0.3.0 | |||||||
| 22 Jul 1786 | William Miller Hatter | £8.0.0 | £0.2.8 | ||||||
| William Cuthbertson Sadler | £8.0.0 | £0.2.8 | |||||||
| Isobel Murray Spirit Dealer | £9.0.0 | £0.3.0 | |||||||
| Miss Tweedie Grocer | £9.0.0 | £0.3.0 | |||||||
| Robert Aitchison Watch Maker | £12.0.0 | £0.8.0 | |||||||
| Thomas Morgan Watch Maker | £9.0.0 | £0.3.0 | |||||||
| James Watson Grocer | £12.0.0 | £0.8.0 | |||||||
| Josiah Maxton Sadler | 20 | £15.0.0 | £0.15.0 | ||||||
| Robert Kay Auctioneer | £9.0.0 | £0.3.0 | |||||||
| John Bonar Painter | £12.0.0 | £0.8.0 | |||||||
| John Moir Tea & Spirit Dealer | £9.0.0 | £0.3.0 | |||||||
| John Douglas Hatter | £15.0.0 | £0.15.0 | |||||||
| Lawrence Dalgleish Watch Maker | £15.0.0 | £0.15.0 | |||||||
| Peter Lyon Optician | £5.0.0 | £0.1.8 | |||||||
| Mrs Ross Milliner | £16.0.0 | £0.16.0 | |||||||
| 24 Jul 1786 | John Gray Grocer | £24.0.0 | £1.10.0 | ||||||
| Mrs Wardrope Grocer | £16.0.0 | £0.16.0 | |||||||
| Robert Bremner Music Seller | 30 | £14.0.0 | £0.9.4 | ||||||
| Miles Thomas Grocer | £20.0.0 | £1.5.0 | |||||||
| 25 Jul 1786 | Alexander Storrie Candle Maker | £6.0.0 | £0.2.0 | ||||||
| James Dykes Grocer | £12.0.0 | £0.8.0 | |||||||
| Robert Gourlay Haberdasher | £33.0.0 | £3.6.0 | |||||||
| Richard Dick Tobacconist | £12.0.0 | £0.8.0 | |||||||
| Patrick Somervell Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Thomas Tibbetts Hatter | £10.0.0 | £0.6.8 | |||||||
| William Allan Grocer | £5.0.0 | £0.1.8 | |||||||
| John Grant Grocer | £7.0.0 | £0.2.4 | |||||||
| John Stark Tobacconist | 40 | £8.0.0 | £0.2.8 | ||||||
| Ebenezer Gardiner Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Messrs Inglis & Horner Silk Mercers | £35.0.0 | £3.10.0 | |||||||
| Carried Over | 42 | £138.0.0 | £127.0.0 | £77.0.0 | £84.0.0 | £25.0.0 | £98.0.0 | £27.12.5 |
Transcribe other information
[Page] 9th
City of Edinh. [Edinburgh] from 1786 to 1787
33
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).