, 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=43){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 |
|---|---|---|---|---|---|---|---|---|---|
| Town of Elgin | |||||||||
| Dr. [Doctor] Thomas Elgin | 1 | £6.0.0 | £0.2.0 | ||||||
| William Williamson Junr. [Junior] | 1 | £5.0.0 | £0.1.8 | ||||||
| Provost Stephen | 1 | £6.0.0 | £0.2.0 | ||||||
| John Forsyth Mercht. [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Baillie John Brander & Co [Company] | 1 | £5.0.0 | £0.1.8 | ||||||
| Provost Duff | 1 | £6.0.0 | £0.2.0 | ||||||
| Dr [Doctor] Dougal | 1 | £5.0.0 | £0.1.8 | ||||||
| Baillie John Ritchie | 1 | £10.0.0 | £0.6.8 | ||||||
| Baillie Andrew Fenton | 1 | £5.0.0 | £0.1.8 | ||||||
| Baillie Alexander | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr James Young | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr John Jameson | 1 | £6.0.0 | £0.2.0 | ||||||
| James Simpson | 1 | £5.0.0 | £0.1.8 | ||||||
| William Innes | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr William Robertson | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr Robert Petrie | 1 | £5.0.0 | £0.1.8 | ||||||
| Messrs James Craigs | 1 | £6.0.0 | £0.2.0 | ||||||
| Messrs Robertson & Forsyth | 1 | £5.0.0 | £0.1.8 | ||||||
| 18 | £16.0.0 | £20.0.0 | £2.3.0 | ||||||
| £89.0.0 |
Transcribe other information
Survey of the Shop Tax Arisin in the Town of Elgin
from the 5th day of April 1786 to the 5th day of April 1787 by Patrick McDonald Surveyor
Prooff
89 Shops at 1/8 [£0.1.8] p [per] Annum is £15.0.0
6 Shops at 2/ [£0.2.0] per Annum is ...........£12.0.0
1 Shop at 2/8 £0.2.8] per Annum is ............£0.2.8
2 Shops at 6/8 [£0.6.8] per Annum is .........£0.13.4
....................................................................£2.3.0
I Patrick McDonald Surveyor aforsaid do hereby Certify that Upon careful
Examination of the forgoing Several Rates and Duties I find they Amount in
whole to Two pound three shillings Sterling & that I delivered to James
Duffas Collector of said duties for the Town of Elgin Upon the 28 day of December
1786 An Exact Duplicate of the Above Account duly examined & compared with
the forgoing Which containd my Oath that Notices were left with the whole
forgoing Inhabitants or at their dwelling Houses of the dates Annexed
to their Several Names that they were to be Charged with the Sums hereby
certified to be due by them Patrick McDonald Surveyor
Sworn before me at Forres this 11th. Day of Jan. 1787 Alexander Grant J.P. [Justice of the Peace]
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).