, 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=52){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 | 32 | £139.10.0 | £102.0.0 | £20.0.0 | £27.0.0 | £9.6.9 | |||
| John Gardner Inst. [Instrument] Maker | 33 | £9.0.0 | £0.3.0 | ||||||
| Mrs Thomson & Miss Colquhoun | 34 | £6.0.0 | £0.2.0 | ||||||
| Robert Brash Lint Dresser | 35 | £12.0.0 | £0.8.0 | ||||||
| Alexander Stewart Grocer | 36 | £9.10.0 | £0.3.2 | ||||||
| Thomas Bruce Grocer | 37 | £8.0.0 | £0.2.8 | ||||||
| William Miller Druggist | 38 | £12.0.0 | £0.8.0 | ||||||
| Archibald Coubrugh Book Seller | 39 | £9.0.0 | £0.3.0 | ||||||
| James Ewing Grocer | 40 | £8.10.0 | £0.2.10 | ||||||
| James McEwan Grocer | 41 | £8.0.0 | £0.2.8 | ||||||
| Mathew Lovell Wool Mercht [Merchant] | 42 | £9.0.0 | £0.3.0 | ||||||
| Mess: Dick's Tobacconist | 43 | £8.0.0 | £0.2.8 | ||||||
| George Provan & Co [Company] Drysalter | 44 | £14.0.0 | £0.9.4 | ||||||
| Robert Rodger Spirit Dealer | 45 | £10.0.0 | £0.6.8 | ||||||
| John Gray Grocer | 46 | £9.0.0 | £0.3.0 | ||||||
| James Marshall Candlemaker | 47 | £5.0.0 | £0.1.8 | ||||||
| John Drape Hatter | 48 | £8.0.0 | £0.2.8 | ||||||
| Archibald Blair Painter | 49 | £6.0.0 | £0.2.0 | ||||||
| Mess: Ure & Zuil Mercht [Merchant] | 50 | £20.0.0 | £1.5.0 | ||||||
| Mess: Ure & McGillchrist Mercht [Merchant] | 51 | £24.10.0 | £1.10.7 | ||||||
| John Jamieson Mercht [Merchant] | 52 | £18.0.0 | £0.18.0 | ||||||
| George Walker Mercht [Merchant] | 53 | £5.0.0 | £0.1.8 | ||||||
| 53 | £247.10.0 | £150.0.0 | £18.0.0 | £64.10.0 | £27.0.0 | £16.8.4 | |||
| Division 6th | |||||||||
| Gallowgate North side from the Cross to the Bridge | |||||||||
| Mrs Allan | 1 | £6.10.0 | £0.2.2 | ||||||
| John Bigg Mercht [Merchant] | 2 | £10.0.0 | £0.6.8 | ||||||
| James Ferguson Mercht [Merchant] | 3 | £5.0.0 | £0.1.8 | ||||||
| Carry over | 3 | £11.10.O | £10.0.0 | £0.10.6 | |||||
Transcribe other information
Glasgow Survey Continued
[Page] 6
52
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).