, 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=55){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 | 7 | £18.0.0 | £54.10.0 | £2.2.4 | |||||
| William Buchanan & Co [Company] | 8 | £12.0.0 | £0.8.0 | ||||||
| Mess Steel & Forrest Mercht [Merchant] | 9 | £12.0.0 | £0.8.0 | ||||||
| Hector Cameron Mercht [Merchant] | 10 | £9.10.0 | £0.3.2 | ||||||
| John Malcolm Grocer | 11 | £18.0.0 | £0.18.0 | ||||||
| John Tassie & Co [Company] Mercht [Merchant] | 12 | £18.0.0 | £0.18.0 | ||||||
| John Grieve & Coy. [Company] Mercht [Merchant] | 13 | £18.0.0 | £0.18.0 | ||||||
| John Muir & Coy. [Company] Mercht [Merchant] | 14 | £15.0.0 | £0.15.0 | ||||||
| John Scouler Grocer | 15 | £5.0.0 | £0.1.8 | ||||||
| John Ure Grocer | 16 | £8.0.0 | £0.2.8 | ||||||
| Walter Hart Mercht [Merchant] | 17 | £8.0.0 | £0.2.8 | ||||||
| George Blair Taylor | 18 | £9.10.0 | £0.3.2 | ||||||
| William Goven Grocer | 19 | £9.10.0 | £0.3.2 | ||||||
| Mrs Sawers Iron Monger | 20 | £7.0.0 | £0.2.4 | ||||||
| David Mchaffie & Co [Company] Mercht [Merchant] | 21 | £20.0.0 | £1.5.0 | ||||||
| James Park Grocer | 22 | £14.0.0 | £0.9.4 | ||||||
| John Currie Taylor | 23 | £10.0.0 | £0.6.8 | ||||||
| James Kinniburgh Pewterer | 24 | £7.0.0 | £0.2.4 | ||||||
| Joseph Paton Grocer | 25 | £10.0.0 | £0.6.8 | ||||||
| Archibald Bowie Brush Maker | 26 | £16.0.0 | £0.16.0 | ||||||
| Archibald Paterson Candle Maker | 27 | £8.0.0 | £0.2.8 | ||||||
| John Davidson Grocer | 28 | £7.0.0 | £0.2.4 | ||||||
| John Cree Druggist | 29 | £9.0.0 | £0.3.0 | ||||||
| Robert Sharp Mercht [Merchant] | 30 | £11.0.0 | £0.7.4 | ||||||
| 30 | £105.10.0 | £123.10.0 | £85.0.0 | £20.0.0 | £11.7.6 | ||||
| Division 9th | |||||||||
| Gallowgate South side from the Bridge to Camlachie with Charlotte Street | |||||||||
| Lachlen McLairen Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| Carry over | 1 | £7.0.0 | £0.2.4 |
Transcribe other information
Glasgow Survey Continued
[Page] 9
55
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).