, 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=38){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 Forward | 42 | £248.0.0 | £20.0.0 | £4.16.0 | |||||
| William Chisholm Grocer | £6.0.0 | £0.2.0 | |||||||
| John McIntyre Grocer | £6.0.0 | £0.2.0 | |||||||
| 1 Aug 1786 | Lawrence Houstoun | £5.0.0 | £0.1.8 | ||||||
| John Kettle Broker | £5.0.0 | £0.1.0 | |||||||
| Alexander Mcpherson Grocer | £6.0.0 | £0.2.0 | |||||||
| Colin Dow Grocer | £5.0.0 | £0.1.8 | |||||||
| John Stalker Grocer | £5.0.0 | £0.1.8 | |||||||
| John Mchattie Grocer | 50 | £5.0.0 | £0.1.8 | ||||||
| Mrs Turnbull Auctioneer | £5.0.0 | £0.1.8 | |||||||
| James Corbet Grocer | £5.0.0 | £0.1.8 | |||||||
| James Kidd Leather Cutter | £5.0.0 | £0.1.8 | |||||||
| John Richard Grocer | £5.0.0 | £0.1.8 | |||||||
| Andrew McLean Grocer | £5.0.0 | £0.1.8 | |||||||
| William McIntosh Lint Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| James Mcnaught Grocer | £5.0.0 | £0.1.8 | |||||||
| William Kinnaird Druggist | £9.0.0 | £0.3.0 | |||||||
| Walter Boston Iron Monger | £10.0.0 | £0.6.8 | |||||||
| 2 Aug 1786 | Alexander Thomson Grocer | 60 | £9.0.0 | £0.3.0 | |||||
| James Fraser Grocer | £7.0.0 | £0.2.4 | |||||||
| William Davidson Basket Maker | £9.0.0 | £0.3.0 | |||||||
| John Bell Tea & Spirit Dealer | £10.0.0 | £0.6.8 | |||||||
| Duncan Graham Grocer | £7.0.0 | £0.2.4 | |||||||
| Messrs John Hoyes & Co [Company] | £7.0.0 | £0.2.4 | |||||||
| Miss Mckenzie Grocer | £5.0.0 | £0.1.8 | |||||||
| John Grieve Grocer | £5.0.0 | £0.1.8 | |||||||
| Robert Hatten Grocer | £5.0.0 | £0.1.8 | |||||||
| Miss Blyth Grocer | £5.0.0 | £0.1.8 | |||||||
| John Small Grocer | 70 | £5.0.0 | £0.1.8 | ||||||
| John Jenkin Perfumer | £6.0.0 | £0.2.0 | |||||||
| 3 Aug 1786 | Peter Butter Shoe Maker | £5.0.0 | £0.1.8 | ||||||
| Robert Reid Grocer | £5.0.0 | £0.1.8 | |||||||
| Daniel Stewart Grocer | £6.0.0 | £0.2.0 | |||||||
| James Inglis Grocer | £5.0.0 | £0.1.8 | |||||||
| Alexander Campbell Grocer | £5.0.0 | £0.1.8 | |||||||
| Mrs Kennedy Grocer | £6.0.0 | £0.2.0 | |||||||
| James Hamilton Grocer | £5.0.0 | £0.1.8 | |||||||
| Robert Mitchel Grocer | £5.0.0 | £0.1.8 | |||||||
| George Frier Tobacconist | 80 | £5.0.0 | £0.1.8 | ||||||
| John Mcarthur Grocer | £5.0.0 | £0.1.8 | |||||||
| Daniel Tod Grocer | £5.0.0 | £0.1.8 | |||||||
| William Lockhart Shoe Maker | £8.0.0 | £0.2.8 | |||||||
| Carried Over | 83 | £470.0.0 | £40.0.0 | £9.3.4 |
Transcribe other information
[Page] 14th City of Edinh. [Edinburgh] 1786 To 1787
38
Transcriber's notes
Cash Column - The whole of the pence column is obscured.
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).