, 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=36){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 | 124 | £384.0.0 | £444.0.0 | £162.0.0 | £204.0.0 | £160.0.0 | £193.0.0 | £75.7.0 | |
| Alexander Bell Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| 29 Jul 1786 | Ann Watson Mercht. [Merchant] | £6.0.0 | £0.2.0 | ||||||
| George Boyde Mercht. [Merchant] | £18.0.0 | £18.0.0 | |||||||
| John Grieg Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| John Kilpatrick Mercht. [Merchant] | £5.0.0 | £1.8.0 | |||||||
| Mrs Mason Mercht. [Merchant] | 130 | £6.0.0 | £0.2.0 | ||||||
| Neal Stewart Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| John Butters Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| George Lamb Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| Thomas Herriot Mercht. [Merchant] | £7.0.0 | £0.2.4 | |||||||
| John Little Grocer | £14.0.0 | £0.9.4 | |||||||
| William Brodie Cabinet Maker | £15.0.0 | £0.15.0 | |||||||
| William Hall Grocer | £14.0.0 | £0.9.4 | |||||||
| Mrs Bowie Auctioneer & Broker | £15.0.0 | £0.15.0 | |||||||
| Walter Ferguson Candle Maker | £9.0.0 | £0.3.0 | |||||||
| William Stewart Grocer | 140 | £20.0.0 | £1.5.0 | ||||||
| Thomas Mcgrugar Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| James Ramidge Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| John Drysdale Mercht. [Merchant] | £16.0.0 | £0.16.0 | |||||||
| James Brown Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| Mrs Gibson Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| James Calder Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| John Kinlock Tin Man | £6.0.0 | £0.2.0 | |||||||
| Hugh McKay Coppersmith | £7.0.0 | £0.2.4 | |||||||
| Alexander Maitland Grocer | £9.0.0 | £0.3.0 | |||||||
| Mrs Grant Grocer | 150 | £10.0.0 | £0.6.8 | ||||||
| John Gilmore Rope Maker | £5.0.0 | £0.1.8 | |||||||
| Alexander Stephens Grocer | £7.0.0 | £0.2.4 | |||||||
| Michael Shearer Clock Maker | £5.0.0 | £0.1.8 | |||||||
| Archibald McPhail Grocer | £5.0.0 | £0.1.8 | |||||||
| Donald McKay Grocer | £5.0.0 | £0.1.8 | |||||||
| John Lockhart Tin Man | £5.0.0 | £0.1.8 | |||||||
| John Hardie Tin Man | £6.0.0 | £0.2.0 | |||||||
| Thomas Ferguson Coppersmith | £6.0.0 | £0.2.0 | |||||||
| Alexander Abercrombie Grocer | £6.0.0 | £0.2.0 | |||||||
| John Spottiswood Iron Monger | 160 | £15.0.0 | £0.15.0 | ||||||
| Messrs. Balfour & Son Paper Makers | £10.0.0 | £0.6.8 | |||||||
| John Sinclair Seeds Man | £11.0.0 | £0.7.4 | |||||||
| William Hunter Pewterer | £8.0.0 | £0.2.8 | |||||||
| William Hamilton Grocer | £5.0.0 | £0.1.8 | |||||||
| James Ross Tobacconist | £8.0.0 | £0.2.8 | |||||||
| Third Division Ended | 165 | £538.0.0 | £571.0.0 | £241.0.0 | £224.0.0 | £160.0.0 | £193.0.0 | £87.7. |
Transcribe other information
[Page] 12th. City of Edinh. [Edinburgh] 1786 to 1787
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).