, 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=47){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 |
|---|---|---|---|---|---|---|---|---|---|
| Division 1st | |||||||||
| Townhead & neighbourhood with Limergate Drygate and Rottenrow | |||||||||
| James Gray Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| 1 | £10.0.0 | £0.6.8 | |||||||
| Division 2nd | |||||||||
| College Street East side from the Wyndhead to the College Kirk with Havannah street and New Vennel | |||||||||
| William McAdam Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| Mrs Ewing | 2 | £5.0.0 | £0.1.8 | ||||||
| Mark Reid Grocer | 3 | £9.0.0 | £0.3.0 | ||||||
| Thomas Wingate Candle Maker | 4 | £6.5.0 | £0.2.1 | ||||||
| James Thorburn Tobacconist | 5 | £7.0.0 | £0.2.4 | ||||||
| John Weir Bookseller | 6 | £5.0.0 | £0.1.8 | ||||||
| 6 | £37.5.0 | £0.12.5 | |||||||
| Division 3rd | |||||||||
| College Street east side from the College Kirk to the Cross with Blackfrier Wynd & Old Vennel | |||||||||
| Thomas McCloud Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Hendry Baird Grocer | 2 | £5.0.0 | £0.1.8 | ||||||
| Robert Russell Grocer | 3 | £5.0.0 | £0.1.8 | ||||||
| Robert Gardner Grocer | 4 | £13.0.0 | £0.9.0 | ||||||
| Peter Morison Shoemaker | 5 | £5.0.0 | £0.1.8 | ||||||
| William Thomson Copper Smith | 6 | £10.0.0 | £0.6.8 | ||||||
| Gavin Brash Grocer | 7 | £8.10.0 | £0.2.10 | ||||||
| Andrew Young Grocer | 8 | £8.0.0 | £0.2.8 | ||||||
| Hugh Young Grocer | 9 | £9.0.0 | £0.3.0 | ||||||
| Carry over | 9 | £48.10.0 | £23.10.0 | £1.11.10 |
Transcribe other information
Survey of the Duties on Shops in the Royal Burgh of Glasgow for the year from the 5th of
April 1786 to the 5th April 1787 by William Mure Surveyor 47
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).