, 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=51){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 | 3 | £17.0.0 | £0.5.8 | ||||||
| John McLearen Grocer | 4 | £8.0.0 | £0.2.8 | ||||||
| James Bryce Grocer | 5 | £5.0.0 | £0.1.8 | ||||||
| Robert Buchanan Grocer | 6 | £5.10.0 | £0.1.10 | ||||||
| John Freeland & Co [Company] Yarn Mercht [Merchant] | 7 | £10.0.0 | £0.6.8 | ||||||
| Patrick Bryce Spirit Dealer | 8 | £6.10.0 | £0.2.2 | ||||||
| Mrs Mathie Grocer | 9 | £10.0.0 | £0.6.8 | ||||||
| Miss McGregor Grocer | 10 | £6.0.0 | £0.2.0 | ||||||
| Mess Stark's Yarn Mercht [Merchant] | 11 | £5.10.0 | £0.1.10 | ||||||
| James Cameron Broker | 12 | £13.0.0 | £0.8.8 | ||||||
| James Hardie Tobacconist | 13 | £6.0.0 | £0.2.0 | ||||||
| Mrs Stivenson Grocer | 14 | £8.0.0 | £0.2.8 | ||||||
| Walter Stewart Candle Maker | 15 | £10.0.0 | £0.6.8 | ||||||
| James Ritchison Yarn Mercht [Merchant] | 16 | £8.0.0 | £0.2.8 | ||||||
| James McCallum Broker | 17 | £7.0.0 | £0.2.4 | ||||||
| Robert Mungal Grocer | 18 | £8.0.0 | £0.2.8 | ||||||
| John Brown & Co [Company] Yarn Mercht [Merchant] | 19 | £8.0.0 | £0.2.8 | ||||||
| Alexander Taylor Grocer | 20 | £9.0.0 | £0.3.0 | ||||||
| John Duncan Grocer | 21 | £9.0.0 | £0.3.0 | ||||||
| William Brock Grocer | 22 | £14.0.0 | £0.9.4 | ||||||
| Andrew Paton Spirit Dealer | 23 | £8.0.0 | £0.2.8 | ||||||
| William Miller Leather Cutter | 24 | £11.0.0 | £0.7.4 | ||||||
| William Bankier Grocer | 25 | £12.0.0 | £0.8.0 | ||||||
| James Ewing Grocer | 26 | £20.0.0 | £1.5.0 | ||||||
| Mess: Crawford & Co [Company] Yarn Mercht [Merchant] | 27 | £27.0.0 | £2.7.3 | ||||||
| John White Grocer | 28 | £5.0.0 | £0.1.8 | ||||||
| Mess Souton's Druggist | 29 | £5.0.0 | £0.1.8 | ||||||
| George Bussel Grocer | 30 | £10.0.0 | £0.6.8 | ||||||
| Mess Glen & Scott Wrights | 31 | £5.0.0 | £0.1.8 | ||||||
| John Eadie Cork Cutter | 32 | £12.0.0 | £0.8.0 | ||||||
| Carry over | 32 | £139.10.0 | £102.0.0 | £20.0.0 | £27.0.0 | £9.6.9 |
Transcribe other information
Glasgow Survey Continued
[Page] 5
51
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).