, 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=34){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 | £138.0.0 | £127.0.0 | £77.0.0 | £84.0.0 | £25.0.0 | £98.0.0 | £27.12.5 | |
| Parliament Square | John Bell Book Seller | £28.0.0 | £2.9.0 | ||||||
| Charles Elliot Book Seller | £30.0.0 | £3.0.0 | |||||||
| Neil Stewart Music Seller | £19.0.0 | £0.19.0 | |||||||
| William Gordon Book Seller | £20.0.0 | £1.3.0 | |||||||
| Alexander Allan Woolen Draper | £28.0.0 | £2.9.0 | |||||||
| David Milne Mercht. [Merchant] | £28.0.0 | £2.9.0 | |||||||
| James Sibbald Book Seller | £26.0.0 | £2.5.5 | |||||||
| Thomas Brown Engraver | 50 | £14.0.0 | £0.9.4 | ||||||
| Adam Dalmahoy Glover | £12.0.0 | £0.8.0 | |||||||
| William Allan Haberdasher | £20.0.0 | £1.5.0 | |||||||
| John Hutton Paper Maker | £25.0.0 | £2.3.0 | |||||||
| 26 Jul 1786 | William Beatson Mercht. [Merchant] | £16.0.0 | £0.16.0 | ||||||
| Messrs Francis & James Howden | £16.0.0 | £0.16.0 | |||||||
| Andrew Milligan Watch Case Maker | £10.0.0 | £0.6.8 | |||||||
| Messrs Ainsley & Caverhill Print Sellers | £11.0.0 | £0.7.4 | |||||||
| Angus Mcdonell Mercht. [Merchant] | £11.0.0 | £0.7.4 | |||||||
| James Mckenzie Jeweller | £14.0.0 | £0.9.4 | |||||||
| Robert Bowman Jeweller | 60 | £10.0.0 | £0.6.8 | ||||||
| David Downie Jeweller | £14.0.0 | £0.9.4 | |||||||
| James Wemyss Gold Smith | £8.0.0 | £0.2.8 | |||||||
| Alexander Spence Gold Smith | £7.0.0 | £0.2.4 | |||||||
| Alexander Edmonston Gold Smith | £5.0.0 | £0.1.8 | |||||||
| Thomas Reid Watch Maker | £10.0.0 | £0.6.8 | |||||||
| Peter Mathie Watch Maker | £8.0.0 | £0.2.8 | |||||||
| John Miller Optician | £8.0.0 | £0.2.8 | |||||||
| Patrick Robertson Gold Smith | £14.0.0 | £0.9.4 | |||||||
| Alexander Gardner Gold Smith | £8.0.0 | £0.2.8 | |||||||
| William Mckenzie Jeweller | 70 | £8.0.0 | £0.2.8 | ||||||
| James Gilliland Jeweller | £6.0.0 | £0.2.0 | |||||||
| William Dempster Jeweller | £10.0.0 | £0.6.8 | |||||||
| Lucken Booths | William Creech Book Seller | £35.0.0 | £3.10.0 | ||||||
| John Gloag Silk Mercer | £30.0.0 | £3.0.0 | |||||||
| James Anderson Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Thomas Hutchison Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Messrs Gray & Co [Company] Mercht. [Merchants] | £12.0.0 | £0.8.0 | |||||||
| Messrs Skirving & Co [Company] Mercht. [Merchants] | £9.0.0 | £0.3.0 | |||||||
| Henry Duncan Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Davide Bridges Mercht. [Merchant] | 80 | £14.0.0 | £0.9.0 | ||||||
| Miss Aitken Mercht. [Merchant] | £11.0.0 | £0.7.4 | |||||||
| Peter Williamson Printer | £5.0.0 | £0.1.8 | |||||||
| Messrs Bowie & Co. [Company] Mercht. [Merchants] | £14.0.0 | £0.9.4 | |||||||
| Carried Over | 83 | £210.0.0 | £320.0.0 | £128.0.0 | £164.0.0 | £160.0.0 | £193.0.0 | £64.2.4 |
Transcribe other information
[Page] 10th City of Edinbh. [Edinburgh] from 1786 to 1787
34
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).