, 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=5){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 |
|---|---|---|---|---|---|---|---|---|---|
| 21 | Burgh Aberdn [Aberdeen] Bt [Brought] over | 133 | £647.0.0 | £266.0.0 | £167.0.0 | £60.0.0 | £30.0.0 | £34.15.0 | |
| Messrs Simpson & Co [Company] | 1 | £9.0.0 | £0.3.0 | ||||||
| Alexander Abernethie Mert [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| John Bruce Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| James Aitken Mert [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Provost William Cruden Mert [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| Alexander Duguid Mert [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| Patrick Booth Mert [Merchant] | 1 | £14.0.0 | £0.9.4 | ||||||
| John Leslie Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| William Malcome Mert [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Alexander Scott Upholsterer | 1 | £7.0.0 | £0.2.4 | ||||||
| Alexander Crombie Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| George Fowler Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr Robert Innes Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Smith Mert [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| James Christy Sadler | 1 | £5.0.0 | £0.1.8 | ||||||
| George Syme Sadler | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Garden Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Total of the Burgh of Aberdn [Aberdeen] | 150 | £740.0.0 | £300.0.0 | £167.0.0 | £60.0.0 | £30.0.0 | £37.8.8 | ||
| £740 at 4d [£0.0.4] each is | £12.6.8 | ||||||||
| £300 at 8d [£0.0.8] each is | £10.0.0 | ||||||||
| 167 at 1/- [£0.1.0] each is | £8.7.0 | ||||||||
| £60 at 1/3 [£0.1.3] each is | £3.15.0 | ||||||||
| £30 at 2/- [£0.2.0] each is | £3.0.0 | £37.8.8 |
Transcribe other information
[Page] 5th
I Hugh Richmond Surveyor aforesaid, do hereby Certify, That upon carefull Examination of the foregoing
Severale Rates & Duties I find they amount in whole to Thirty Seven pounds Eight Shillings & Eightpence
And that upon the 13th day of December Current I delivered to James Thomson as a Collector
of the said duties for the Burgh aforesaid an Exact duplicate of the above Account, duly Examined
& Compared with the foregoing, which Contd my oath that Notices were left with the Several Inhabitants
or at their dwellinghouse of the dates Annexed to their Respective names, that they were to be Charged
with the Sums hereby Certified to be due from them....................Hugh Richmond Surveyor
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).