, 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=59){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 | 12 | £14.0.0 | £48.0.0 | £15.0.0 | £86.0.0 | £30.0.0 | £10.19.2 | ||
| Hector McMillan Grocer | 13 | £10.0.0 | £0.6.8 | ||||||
| Andrew Boag China Mercht [Merchant] | 14 | £30.0.0 | £3.0.0 | ||||||
| Angus McDonald Mercht [Merchant] | 15 | £50.0.0 | £5.0.0 | ||||||
| John McCauslane Seed Mercht [Merchant] | 16 | £20.0.0 | £1.5.0 | ||||||
| John McInzie Upholsterer | 17 | £22.0.0 | £1.7.6 | ||||||
| Mrs Paterson Seed Mercht [Merchant] | 18 | £9.0.0 | £0.3.0 | ||||||
| George Buchanan Sadler | 19 | £12.0.0 | £0.8.0 | ||||||
| William Robertson Grocer | 20 | £9.0.0 | £0.3.0 | ||||||
| Archibald Young Surgeon | 21 | £12.0.0 | £0.8.0 | ||||||
| James Campbell Sadler | 22 | £9.10.0 | £0.3.2 | ||||||
| John Wilson Black Smith | 23 | £9.10.0 | £0.3.2 | ||||||
| James Brown Painter | 24 | £16.0.0 | £0.16.0 | ||||||
| Mess: Hill & Co: [Company] Glass Mercht [Merchant] | 25 | £13.0.0 | £0.8.8 | ||||||
| William Cowan Seed Mercht [Merchant] | 26 | £6.0.0 | £0.2.0 | ||||||
| Robert McIndoe Mercht [Merchant] | 27 | £19.0.0 | £0.19.0 | ||||||
| Miss Burns Milliner | 28 | £21.0.0 | £1.6.3 | ||||||
| John Kent & Co [Company] Grocers | 29 | £19.0.0 | £0.19.0 | ||||||
| William Lapslie Grocer | 30 | £7.0.0 | £0.2.4 | ||||||
| James Graham Barber | 31 | £6.0.0 | £0.2.0 | ||||||
| John Murdoch Chair Master | 32 | £6.0.0 | £0.2.0 | ||||||
| Gilbert Weir Chair Master | 33 | £5.0.0 | £0.1.8 | ||||||
| William Scot Tea Dealer | 34 | £8.0.0 | £0.2.8 | ||||||
| James Couper Shoe Maker | 35 | £12.0.0 | £0.8.0 | ||||||
| Peter Auld Grocer | 36 | £10.0.0 | £0.6.8 | ||||||
| Andrew McKie Grocer | 37 | £19.0.0 | £0.19.0 | ||||||
| Francis Reid Wright | 38 | £19.0.0 | £0.19.0 | ||||||
| 38 | £89.0.0 | £117.0.0 | £107.0.0 | £149.0.0 | £110.0.0 | £31.0.11 |
Transcribe other information
Glasgow Survey Continued
[Page] 13
59
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).