, 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=35){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 | £210.0.0 | £320.0.0 | £128.0.0 | £164.0.0 | £160.0.0 | £193.0.0 | £64.2.4 | |
| Alexander Moren Grocer | £5.0.0 | £0.1.8 | |||||||
| William Taylor Mercht. [Merchant] | £13.0.0 | £0.8.8 | |||||||
| Miss Millars Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| William Galloway Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Thomas Cockburn Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| Francis Armstrong Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| James Monro Perfumer | 90 | £6.0.0 | £0.2.0 | ||||||
| James Stewart Mercht. [Merchant] | £7.0.0 | £0.2.4 | |||||||
| Francis Armstrong Mercht. [Merchant] | £16.0.0 | £0.16.0 | |||||||
| Mrs Hutchison Mercht. [Merchant] | £13.0.0 | £0.8.8 | |||||||
| Messrs Anderson & Sanderson Mercht. [Merchants] | £18.0.0 | £0.18.0 | |||||||
| Robert Gilmore Perfumer | £9.0.0 | £0.3.0 | |||||||
| William Cuming Shoe Maker | £5.0.0 | £0.1.8 | |||||||
| Messrs Hewit & Swan Gold Smiths | £9.0.0 | £0.3.0 | |||||||
| Messrs Mcpherson & Co [Company] Watch Makers | £10.0.0 | £0.6.8 | |||||||
| George Bogue Toy Shop | £5.0.0 | £0.1.8 | |||||||
| James Sime Glover | 100 | £5.0.0 | £0.1.8 | ||||||
| Mrs Stark Comb Maker | £7.0.0 | £0.2.4 | |||||||
| Thomas Kennedy Glover | £6.0.0 | £0.2.0 | |||||||
| David Stewart Glover | £5.0.0 | £0.1.8 | |||||||
| David Stewart Glover | £9.0.0 | £0.3.0 | |||||||
| James Gray Watch Maker | £8.0.0 | £0.2.8 | |||||||
| John Begrie Grocer | £8.0.0 | £0.2.8 | |||||||
| Angus Mcpherson Mercht. [Merchant] | £9.0.0 | £0.3.0 | |||||||
| Archibald Napier Apothecary | £12.0.0 | £0.8.0 | |||||||
| George Anderson Grocer | £10.0.0 | £0.6.8 | |||||||
| Alexander Fraser Grocer | 110 | £10.0.0 | £0.6.8 | ||||||
| 27 Jul 1786 | Mrs Watt Grocer | 6.0.0 | £0.2.0 | ||||||
| James Mitchel Grocer | £20.0.0 | £1.5.0 | |||||||
| James Goodsman Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Mrs Sawers Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| Malcolm Wright Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Mrs Nairn Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Alexander Kedie Candle Maker | £10.0.0 | £0.6.8 | |||||||
| William Yates Perfumer | £10.0.0 | £0.6.8 | |||||||
| 28 Jul 1786 | Mrs Chalmers Tin Woman | £5.0.0 | £0.1.8 | ||||||
| Thomas Mechie Mercht. [Merchant] | 120 | £9.0.0 | £0.3.0 | ||||||
| James Collier | £9.0.0 | £0.3.0 | |||||||
| Mrs Bell Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| John Brunton Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| Alexander Walker Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| Carried Over | 124 | £834.0.0 | £444.0.0 | £162.0.0 | £204.0.0 | £160.0.0 | £193.0.0 | £75.7.0 |
Transcribe other information
[Page] 11th
City of Edinh. [Edinburgh] frpm 1786 to 1787
35
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).