, 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=41){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 |
|---|---|---|---|---|---|---|---|---|---|
| The Aforegoing Divisions Abstracted | |||||||||
| 1st Division To Page 4th | 165 | £417.0.0 | £656.0.0 | £299.0.0 | £334.0.0 | £153.0.0 | £237.0.0 | £101.14.7 | |
| 2d. Division To Page 8th. | 166 | £394.0.0 | £421.0.0 | £385.0.0 | £315.0.0 | £300.0.0 | £665.0.0 | £152.5.9 | |
| 3d Division To Page 12th. | 165 | £538.0.0 | £571.0.0 | £241.0.0 | £224.0.0 | £160.0.0 | £193.0.0 | £87.7.0 | |
| 4th. Division To Page 16th. | 166 | £751.0.0 | £234.0.0 | £102.0.0 | £160.0.0 | £75.0.0 | £50.0.0 | £46.19.7 | |
| Total | 662 | £2100.0.0 | £1882.0.0 | £1027.0.0 | £1033.0.0 | £688.0.0 | £1145.0.0 | £388.6.11 | |
Transcribe other information
[Page] 17th
City of Edinbh. [Edinburgh] from 1786 To 1787
41
Proof -
£2100.0.0 at 4d [£0.0.4] P [Per] £ Sterling - £35.0.0
£1882.0.0 at 8d [£0.0.8] P [Per] £ Sterling £62.14.8
£1027.0.0 at 1/ [£0.1.0] P [Per] £ Sterling £51.7.0
£1033.0.0 at 1/3 [£0.1.3] P [Per] £ Sterling £64.11.3
£688.0.0 at 1/9 [£0.1.9] P [Per] £ Sterling £60.4.0
£1145.0.0 at 2/ [£0.2.0] P [Per] £ Sterling £114.10.0
£388.6.11.
I John Maughan Surveyor aforesaid do hereby Certify that upon Carefull
Examination of the aforegoing Rates and Duties I find they Amount in the whole
to Three Hundred and Eighty Eight Pounds Six Shillings and Eleven pence Sterling
and that upon the 31st day of August 1786 I delivered To Mr George McQueen an
Exact Duplicate of the foregoing Accompt duly examined and compared which
contained my Certificate that Notices were left with the Several Inhabitants
or at their Shops of the dates annexed to their respective Names that they were
charged with the Sums hereby certified to be due by them. John Mauchan.
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).