, 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=53){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 | £11.10.0 | £10.0.0 | £0.10.6 | |||||
| George Graham Mercht [Merchant] | 4 | £5.0.0 | £0.1.8 | ||||||
| Wid [Widow] McCash Smith | 5 | £12.0.0 | £0.8.0 | ||||||
| William Ferguson Mercht [Merchant] | 6 | £12.0.0 | £0.8.0 | ||||||
| Archibald Torrence Mercht [Merchant] | 7 | £5.0.0 | £0.1.8 | ||||||
| Robert Paul Mercht [Merchant] | 8 | £9.0.0 | £0.3.0 | ||||||
| Alexander Girdwood Mercht [Merchant] | 9 | £9.0.0 | £0.3.0 | ||||||
| William Donald Mercht [Merchant] | 10 | £11.0.0 | £0.7.4 | ||||||
| Mathew Alexander Combmaker | 11 | £9.0.0 | £0.2.8 | ||||||
| David Hendry Sadler | 12 | £6.0.0 | £0.2.0 | ||||||
| Joshua Noble Brocker | 13 | £10.0.0 | £0.6.8 | ||||||
| John Buchanan Hatter | 14 | £19.18.9 | £0.19.11¼ | ||||||
| William Nimmo Druggist | 15 | £20.0.0 | £1.5.0 | ||||||
| Mess: Miller Shirra & Co [Company] Mercht [Merchants] | 16 | £30.0.0 | £3.0.0 | ||||||
| Alexander & James Crumb Mercht [Merchant] | 17 | £14.0.0 | £0.9.4 | ||||||
| Robert Stivenson Brush Maker | 18 | £7.0.0 | £0.2.4 | ||||||
| James Sword Iron Monger | 19 | £30.0.0 | £3.0.0 | ||||||
| James Kirkland Tobacconist | 20 | £10.0.0 | £0.6.8 | ||||||
| Alexander Sword Iron Monger | 21 | £20.0.0 | £1.5.0 | ||||||
| Ralph Lawson Brocker | 22 | £8.0.0 | £0.2.8 | ||||||
| John Crumb Cotton Mercht [Merchant] | 23 | £7.0.0 | £0.2.4 | ||||||
| David Brock Tobacconist | 24 | £6.0.0 | £0.2.0 | ||||||
| Daniel Lawrie Grocer | 25 | £7.0.0 | £0.2.4 | ||||||
| Mess: Forlong & Co [Company] Spirit Dealer | 26 | £16.0.0 | £0.16.0 | ||||||
| Murray Osburn Inst. [Instrument] Maker | 27 | £6.0.0 | £0.2.0 | ||||||
| Miss Wyllie cotton Mercht [Merchant] | 28 | £10.0.0 | £0.6.8 | ||||||
| 28 | £94.10.0 | £89.0.0 | £35.18.9 | £40.0.0 | £60.0.0 | £14.16.9¼ | |||
| Division 7th | |||||||||
| Gallowgate North side from the Bridge to Camlachie with Spoutmouth Little and Big Dove Hills & Campbell Street | |||||||||
| James Knowells Shoe Maker | 1 | £8.10.0 | £0.2.10 | ||||||
| Robert McCallum Taylor | 2 | £10.0.0 | £0.6.8 | ||||||
| Carry over | 2 | £8.10.0 | £10.0.0 | £0.9.6 |
Transcribe other information
Glasgow Survey Continued
[Page] 7
53
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).