, 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=50){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 | 5 | £27.0.0 | £0.9.0 | ||||||
| John McCallum Grocer | 6 | £6.0.0 | £0.2.0 | ||||||
| James Gilfillan Grocer | 7 | £6.0.0 | £0.2.0 | ||||||
| Adam Gardner Spirit Dealer | 8 | £7.10.0 | £0.2.6 | ||||||
| James Grindlay Meal Monger | 9 | £5.0.0 | £0.1.8 | ||||||
| George McCaullay Grocer | 10 | £8.0.0 | £0.2.8 | ||||||
| Archibald Davidson Grocer | 11 | £5.0.0 | £0.1.8 | ||||||
| James Menzies Yarn Mercht [Merchant] | 12 | £6.0.0 | £0.2.0 | ||||||
| James Rennie Grocer | 13 | £5.15.0 | £0.1.11 | ||||||
| Walter Coubraith Grocer | 14 | £6.0.0 | £0.2.0 | ||||||
| Peter Robertson Grocer | 15 | £6.0.0 | £0.2.0 | ||||||
| Robert Dourie Grocer | 16 | £7.10.0 | £0.2.6 | ||||||
| Mess Allan Coats & Coy [Company] Yarn Mercht [Merchant] | 17 | £13.0.0 | £0.8.8 | ||||||
| John Mitchel Barber | 18 | £8.0.0 | £0.2.8 | ||||||
| John Chambers Grocer | 19 | £7.0.0 | £0.2.4 | ||||||
| Robert McArthur Grocer | 20 | £7.0.0 | £0.2.4 | ||||||
| Thomas Logan Grocer | 21 | £6.0.0 | £0.2.0 | ||||||
| John Smith Grocer | 22 | £5.0.0 | £0.1.8 | ||||||
| 22 | £128.15.0 | £13.0.0 | £2.11.7 | ||||||
| Division 3rd | |||||||||
| College street west side from the Grammar school wynd to the Cross with Bells wynd | |||||||||
| Gavin Bell Meal Monger | 1 | £5.0.0 | £0.1.8 | ||||||
| Daniel Blair taylor | 2 | £7.0.0 | £0.2.4 | ||||||
| James Paterson Grocer | 3 | £5.0.0 | £0.1.8 | ||||||
| Carry over | 3 | £17.0.0 | £0.5.8 |
Transcribe other information
[Page] 4
Glasgow Survey Continued
50
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).