, 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=4){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 |
|---|---|---|---|---|---|---|---|---|---|
| Burgh Aberdn [Aberdeen] Bt [Brought] over | 100 | £506.0.0 | £186.0.0 | £82.0.0 | £40.0.0 | £21.4.8 | |||
| Peter Barron Mert [Merchant] | 1 | £14.0.0 | £0.9.4 | ||||||
| En.qr. [Even Quarter] 16 Sep 1786 | William Low Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| John Christall Mert [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| William Morison Mert [Merchant] | 1 | £14.0.0 | £0.9.4 | ||||||
| Alexander Sherrif Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Mitchell Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Dyce Mert [Merchant] | 1 | £14.0.0 | £0.9.4 | ||||||
| Hugh Gordon & Coy. [Company] | 1 | £18.0.0 | £0.18.0 | ||||||
| Mr Adam Wilson Mert [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Robert Garden Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| William Lundie Silversmith | 1 | £6.0.0 | £0.2.0 | ||||||
| William Raitt Mert [Merchant] | 1 | £16.0.0 | £0.16.0 | ||||||
| William Leslie Druggest | 1 | £15.0.0 | £0.15.0 | ||||||
| William Milne Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| John Leslie Jeweller | 1 | £6.0.0 | £0.2.0 | ||||||
| William Dyce Mert [Merchant] | 1 | £20.0.0 | £1.5.0 | ||||||
| Thomas Black Mert [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| Charles Walker Mert [Merchant] | 1 | £17.0.0 | £0.17.0 | ||||||
| John Mercer Mert [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Mrs Ramsay Millner | 1 | £7.0.0 | £0.2.4 | ||||||
| Mr James Burnet Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr James Joapp Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| James Shand Barber | 1 | £8.0.0 | £0.2.8 | ||||||
| Miss Westland Confectioners | 1 | £14.0.0 | £0.9.4 | ||||||
| Mr William Dalmahoy Shoemaker | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr George Cruden Mert [Merchant] | 1 | £30.0.0 | £3.0.0 | ||||||
| Mr Gordon Sadler | 1 | £6.0.0 | £0.2.0 | ||||||
| James Anderson Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| John Syme Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr Hary Forsyth | 1 | £8.0.0 | £0.2.8 | ||||||
| Robert Birny Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Cushny Mert [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Mr James Henderson Mert | 1 | £14.0.0 | £0.9.4 | ||||||
| Burgh Aberdn [Aberdeen] Carrrd [Carried] over | 133 | £647.0.0 | £266.0.0 | £167.0.0 | £60.0.0 | £30.0.0 | £34.15.0 |
Transcriber's notes
This is James Jopp who was 5 times Provost of Aberdeen
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).