, 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=45){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1786 | Town of Forres | ||||||||
| Aug 1786 | Miss Carnaby Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| James Anderson Mercht. [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| John Gunn Mercht. [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Doctor Dougal | 1 | £8.0.0 | £0.2.8 | ||||||
| John Gordon Esqr. | 1 | £12.0.0 | £0.8.0 | ||||||
| John Hoyes Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Bailie Alexander Forsyth | 1 | £12.0.0 | £0.8.0 | ||||||
| Bailie Hoyes | 1 | £8.0.0 | £0.2.8 | ||||||
| James Fraser Junr [Junior] Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Thomas Eddie Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Dr [Doctor] Strath | 1 | £5.0.0 | £0.1.8 | ||||||
| 11 | 9 | 2 | £1.14.8 |
Transcribe other information
Survey of the Shop Tax Arisen in the Town of Forres
from the 5 day of April 1786 to the 5 day io April 1767 by Patrick McDonald Surveyor
2 Shops at 8/- each is £0.16.0
3 Shops at 2/8 each is £0.8.0
1 Shop at 2/4 each is £0.2.4
5 Shops at 1/8 each is £0.8.4
Total £1.14. 8
I Patrick McDonald Surveyor aforesaid do hereby Certify that upon carefull
Examination of the foregoing several Rates and Dutys I find the Amount in whole
to be One pound fourteen Shillings & Eight pence and That I delivered upon the
Seventeenth day of Decem. [December] 1786 to Humphrey Grant Collector for the said duty
in the town of Forres aforesaid an Exact Duplicate of the above Account duly
Examined & Compared with the foregoing which contained my Oath that notice
were left with the several Inhabitants or their Dwelling Houses
of the Dutys annexed to their respective names that the were to be charged
with sums hereby certified to be due by them Patrick McDonald
Sworn before me 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).