, 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=49){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 | 37 | £138.5.0 | £160.15.0 | £69.17.6 | £11.3.1 | ||||
| Robert White Mercht [Merchant] | 38 | £12.0.0 | £0.8.0 | ||||||
| James Brown Grocer | 39 | £6.0.0 | £0.2.0 | ||||||
| Mess McCalaster & Bryson Mercht [Merchant] | 40 | £12.0.0 | £0.8.0 | ||||||
| Robert McLintock Mercht [Merchant] | 41 | £12.0.0 | £0.8.0 | ||||||
| Malcolm McGilvera & Co [Company] | 42 | £12.0.0 | £0.8.0 | ||||||
| James Long Mercht [Merchant] | 43 | £5.0.0 | £0.1.8 | ||||||
| James Ure Mercht [Merchant] | 44 | £10.0.0 | £0.6.8 | ||||||
| James Buchanan Mercht [Merchant] | 45 | £10.0.0 | £0.6.8 | ||||||
| John McVicar Mercht [Merchant] | 46 | £6.0.0 | £0.2.0 | ||||||
| Robert Jervie Mercht [Merchant] | 47 | £6.0.0 | £0.2.0 | ||||||
| Andrew Baird Mercht [Merchant] | 48 | £10.0.0 | £0.6.8 | ||||||
| Robert McCaw Mercht [Merchant] | 49 | £8.0.0 | £0.2.8 | ||||||
| John Johnston Mercht [Merchant] | 50 | £6.0.0 | £0.2.0 | ||||||
| Alexander Nisbet Mercht [Merchant] | 51 | £6.0.0 | £0.2.0 | ||||||
| James Carrick Mercht [Merchant] | 52 | £10.0.0 | £0.6.8 | ||||||
| Alexander McIndoe Mercht [Merchant] | 53 | £7.0.0 | £0.2.4 | ||||||
| 53 | £188.5.0 | £248.15.0 | £69.17.6 | £14.18.5½ | |||||
| Division 4th | |||||||||
| College street west side from the Wyndhead with Burns Wynd Grayfriers Wynd Grammar School Wynd & Cannon Street | |||||||||
| David Rankine Barber | 1 | £6.0.0 | £0.2.0 | ||||||
| Robert Buchanan Grocer | 2 | £5.0.0 | £0.1.8 | ||||||
| John Ewing Grocer | 3 | £5.0.0 | £0.1.8 | ||||||
| John Craig Grocer | 4 | £6.0.0 | £0.2.0 | ||||||
| Gavin Williamson Shoemaker | 5 | £5.0.0 | £0.1.8 | ||||||
| Carry over | 5 | £27.0.0 | £0.9.0 |
Transcribe other information
Glasgow Survey Continued
[Page] 3
49
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).