, 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=58){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 | 25 | £26.10.0 | £62.10.0 | £87.0.0 | £163.5.0 | £78.0.0 | £30.0.0 | £26.18.0¾ | |
| Charles Stewart Mercht [Merchant] | 26 | £18.0.0 | £0.18.0 | ||||||
| John Gray Mercht [Merchant] | 27 | £18.0.0 | £0.18.0 | ||||||
| Robert Baillie Mercht [Merchant] | 28 | £30.0.0 | £3.0.0 | ||||||
| David Fleming & Co [Company] Mercht [Merchant] | 29 | £16.0.0 | £0.16.0 | ||||||
| Mess: McAlpine Graham & Dourie | 30 | £20.0.0 | £1.5.0 | ||||||
| Mess: Dunlop & Wilson Book Seller | 31 | £19.10.0 | £0.19.6 | ||||||
| Mrs Miller Grocer | 32 | £18.0.0 | £0.18.0 | ||||||
| John Cochran Grocer | 33 | £6.10.0 | £0.2.2 | ||||||
| James Coggan Shoemaker | 34 | £7.0.0 | £0.2.4 | ||||||
| Mrs Alexander Grocer | 35 | £7.10.0 | £0.2.6 | ||||||
| William Geekie Grocer | 36 | £6.10.0 | £0.2.2 | ||||||
| Alexander Miller Grocer | 37 | £6.0.0 | £0.2.0 | ||||||
| 37 | £60.0.0 | £62.10.0 | £176.10.0 | £183.5.0 | £78.0.0 | £60.0.0 | £36.3.8¾ | ||
| Division 11th | |||||||||
| Trongate North side from the Gaurd to St Enoch's Burn, with Virginia, Millers, Queens & Buchanan Street's | |||||||||
| William Drummond Tobacconist | 1 | £12.0.0 | £0.8.0 | ||||||
| James Scouler Spirit Dealer | 2 | £15.0.0 | £0.15.0 | ||||||
| John Paterson Spirit Dealer | 3 | £22.0.0 | £1.7.6 | ||||||
| Thomas Anderson Grocer | 4 | £10.0.0 | £0.6.8 | ||||||
| William Gardner Oilman | 5 | £6.0.0 | £0.2.0 | ||||||
| John Borland Painter | 6 | £14.0.0 | £0.9.4 | ||||||
| John McDonald Grocer | 7 | £12.0.0 | £0.8.0 | ||||||
| Robert Gray Jeweller | 8 | £24.0.0 | £1.10.0 | ||||||
| James Hamilton & Co [Company] Grocer | 9 | £20.0.0 | £1.5.0 | ||||||
| John Swanston Grocer | 10 | £30.0.0 | £3.0.0 | ||||||
| Alexander Ballantyne Seed Mercht [Merchant] | 11 | £20.0.0 | £1.5.0 | ||||||
| Andrew Craig Iron Monger | 12 | £8.0.0 | £0.2.8 | ||||||
| Carry over | 12 | £14.0.0 | £48.0.0 | £15.0.0 | £86.0.0 | £30.0.0 | £10.19.2 |
Transcribe other information
Glasgow Survey Continued
[Page] 12
58
Transcriber's notes
Cant read duty - in fold of page, have added what I can 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).