, 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=48){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 |
|---|---|---|---|---|---|---|---|---|---|
| Brought over | 9 | £48.10.0 | £23.10.0 | £1.11.10 | |||||
| Charles Balfour auctioneer | 10 | £7.10.0 | £0.2.6 | ||||||
| John Somervile Grocer | 11 | £12.0.0 | £0.8.0 | ||||||
| James Wilson Grocer | 12 | £8.0.0 | £0.2.8 | ||||||
| Daniel Brown Clock Maker | 13 | £6.0.0 | £0.2.0 | ||||||
| James Muir Tea Dealer | 14 | £6.0.0 | £0.2.0 | ||||||
| Robert Carswell Grocer | 15 | £6.0.0 | £0.2.0 | ||||||
| Duncan Ferguson Mercht [Merchant] | 16 | £8.0.0 | £0.2.8 | ||||||
| Alexander Buchanan Book Seller | 17 | £6.0.0 | £0.2.0 | ||||||
| John Alexander Tocacconist | 18 | £10.0.0 | £0.6.8 | ||||||
| John Stiven & Co. [Company] Yarn Mercht [Merchant] | 19 | £19.17.6 | £19.10.1½ | ||||||
| John Burns Leather Cutter | 20 | £14.10.0 | £0.9.8 | ||||||
| Robert Russell Spirit Dealer | 21 | £8.0.0 | £0.2.8 | ||||||
| Andrew Ure Yarn Mercht [Merchant] | 22 | £14.15.0 | £0.9.10 | ||||||
| James Gillies Bookseller | 23 | £7.0.0 | £0.2.4 | ||||||
| John Whitelaw Hair Dresser | 24 | £8.0.0 | £0.2.8 | ||||||
| Duncan Graham Grocer | 25 | £14.0.0 | £0.9.4 | ||||||
| John Usher Hatter | 26 | £8.0.0 | £0.2.8 | ||||||
| Mrs Buchanan Grocer | 27 | £14.0.0 | £0.9.4 | ||||||
| John Shearer Grocer | 28 | £6.5.0 | £0.2.1 | ||||||
| James Salmond Leather Cutter | 29 | £16.0.0 | £0.16.0 | ||||||
| John Stonehouse Yarn Mercht [Merchant] | 30 | £18.0.0 | £0.18.0 | ||||||
| Andrew Sibbald Yarn Mercht [Merchant] | 31 | £12.0.0 | £0.8.0 | ||||||
| Archibald McBriar dry salter | 32 | £12.0.0 | £0.8.0 | ||||||
| John Jenkins shoemaker | 33 | £16.0.0 | £0.16.0 | ||||||
| Thomas Logan Mercht [Merchant] | 34 | £12.0.0 | £0.8.0 | ||||||
| Archibald Notman Mercht [Merchant] | 35 | £10.0.0 | £0.6.8 | ||||||
| James Stiven Mercht [Merchant] | 36 | £5.0.0 | £0.1.8 | ||||||
| John Provan Mercht [Merchant] | 37 | £10.0.0 | £0.6.8 | ||||||
| Carry over | 37 | £138.5.0 | £16.0.15.0 | £69.17.6 | £11.3.1½ |
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).