, 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=54){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 | 2 | £8.10.0 | £10.0.0 | £0.9.6 | |||||
| Mrs Mieckle Tobacconist | 3 | £7.0.0 | £0.2.4 | ||||||
| James Anderson Grocer | 4 | £8.0.0 | £0.2.8 | ||||||
| John Brown Taylor | 5 | £8.0.0 | £0.2.8 | ||||||
| John McFarlane Grocer | 6 | £10.0.0 | £0.6.8 | ||||||
| Robert Drummond Candle Maker | 7 | £8.0.0 | £0.2.8 | ||||||
| Gavin Miller Grocer | 8 | £6.0.0 | £0.2.0 | ||||||
| Dougal Bell Grocer | 9 | £5.0.0 | £0.1.8 | ||||||
| Anthony Dempster Painter | 10 | £10.0.0 | £0.6.8 | ||||||
| Alexander Paterson Grocer | 11 | £5.0.0 | £0.1.8 | ||||||
| John Pender Grocer | 12 | £8.0.0 | £0.2.8 | ||||||
| George Lyon White Iron Smith | 13 | £8.0.0 | £0.2.8 | ||||||
| Moses Gardner Druggist | 14 | £10.0.0 | £0.6.8 | ||||||
| John Smith Grocer | 15 | £8.10.0 | £0.2.10 | ||||||
| Andrew Wotherspoon Grocer | 16 | £10.0.0 | £0.6.8 | ||||||
| John Anderson Grocer | 17 | £10.0.0 | £0.6.8 | ||||||
| David Haddow Grocer | 18 | £5.0.0 | £0.1.8 | ||||||
| Duncan McFarlane Grocer | 19 | £6.5.0 | |||||||
| John Galloway Grocer | 20 | £6.0.0 | £0.2.0 | ||||||
| Alexander Ferguson Grocer | 21 | £8.0.0 | £0.2.8 | ||||||
| 21 | £105.5.0 | £60.0.0 | £3.15.1 | ||||||
| Division 8th | |||||||||
| Gallowgate South side from the Cross to the Bridge | |||||||||
| Mrs Blair | 1 | £9.0.0 | £0.3.0 | ||||||
| Robert Smith Mercht [Merchant] | 2 | £10.10.0 | |||||||
| James Carswell Mercht [Merchant] | 3 | £10.0.0 | £0.6.8 | ||||||
| John Aitken Mercht [Merchant] | 4 | £10.0.0 | £0.6.8 | ||||||
| James McIndoe Comb Maker | 5 | £14.0.0 | £0.9.4 | ||||||
| Mrs Ferrie Comb Maker | 6 | £10.0.0 | £0.6.8 | ||||||
| James Gardner Comb Maker | 7 | £9.0.0 | £0.3.0 | ||||||
| Carry over | 7 | £18.0.0 | £54.10.0 | £2.2.4 |
Transcribe other information
Glasgow Survey Continued
[Page] 8
54
Transcriber's notes
Can't read duty - in fold of page- have put in what I could from other pages
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).