, 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=61){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 |
|---|---|---|---|---|---|---|---|---|---|
| Division 13th | |||||||||
| Stock well Both sides | |||||||||
| Mess. [Misters] Naiper & Dunn Clockmakers | 1 | £13.0.0 | £0.8.8 | ||||||
| Archibald McGowan Bookseller | 2 | £11.0.0 | £0.7.4 | ||||||
| William Russel Spirit Dealer | 3 | £12.0.0 | £0.8.0 | ||||||
| Magdelane Love Grocer | 4 | £5.0.0 | £0.1.8 | ||||||
| Robert Craigie Grocer | 5 | £10.0.0 | £0.6.8 | ||||||
| William Thorning Grocer | 6 | £8.0.0 | £0.2.8 | ||||||
| Alexander Hamilton Tobacconist | 7 | £8.0.0 | £0.2.8 | ||||||
| Robert Mann Wright | 8 | £6.0.0 | £0.2.0 | ||||||
| William Bowes Grocer | 9 | £9.0.0 | £0.3.0 | ||||||
| Charles McHardie Grocer | 10 | £10.0.0 | £0.6.8 | ||||||
| Hendry McNiel Copper Smith | 11 | £6.0.0 | £0.2.0 | ||||||
| William Struthers | 12 | £8.0.0 | £0.2.8 | ||||||
| Thomas Stoddart | 13 | £5.10.0 | £0.1.10 | ||||||
| John Fisher Tobacconist | 14 | £8.0.0 | £0.2.8 | ||||||
| Peter Auld Grocer | 15 | £7.0.0 | £0.2.4 | ||||||
| Thomas Houston Mercht [Merchant] | 16 | £12.0.0 | £0.8.0 | ||||||
| Andrew Mcfarlane Shoe Maker | 17 | £6.0.0 | £0.2.0 | ||||||
| Robert Allan Grocer | 18 | £13.0.0 | £0.8.8 | ||||||
| William Aird Poultery Office | 19 | £5.0.0 | £0.1.8 | ||||||
| Mrs Parkhill Grocer | 20 | £15.0.0 | £0.15.0 | ||||||
| Duncan McClachlane | 21 | £5.0.0 | £0.1.8 | ||||||
| 21 | £86.10.0 | £81.0.0 | £15.0.0 | £4.17.10 | |||||
| Division 14th | |||||||||
| Trongate South side from the Stockwell to Kings Street with the Old, New & Back wynds | |||||||||
| Mushet Gillchrist Shoe Maker | 1 | £12.0.0 | £0.8.0 | ||||||
| John & Walter Wilson's Seed Merchants | 2 | £22.0.0 | £1.7.6 | ||||||
| Carry over | 2 | £12.0.0 | £22.0.0 | £1.15.6 |
Transcribe other information
Glasgow Survey Continued
[Page] 15
61
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).