, 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=62){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 | £12.0.0 | £22.0.0 | £1.15.6 | |||||
| David Rankine Perfumer | 3 | £9.0.0 | £0.3.0 | ||||||
| Mess: Marshall's Mercht [Merchant] | 4 | £9.0.0 | £0.3.0 | ||||||
| Mrs Colquhoun Grocer | 5 | £21.0.0 | £1.6.9 | ||||||
| James Blyth Shoe Maker | 6 | £14.0.0 | £0.9.4 | ||||||
| James McNair Candle Maker | 7 | £10.0.0 | £0.6.8 | ||||||
| William Brown Grocer | 8 | £8.0.0 | £0.2.8 | ||||||
| George Lobon Grocer | 9 | £16.0.0 | £0.16.0 | ||||||
| David Young Mercht [Merchant] | 10 | £20.0.0 | £1.5.0 | ||||||
| Mess: Hill & Monteath Druggist | 11 | £20.0.0 | £1.5.0 | ||||||
| William Mundie Mercht [Merchant] | 12 | £20.0.0 | £1.5.0 | ||||||
| William Telfier Shoe Maker | 13 | £21.0.0 | £1.6.9 | ||||||
| Mess: Gibson & Smellie Auctioneers | 14 | £16.0.0 | £0.16.0 | ||||||
| Mess: Edmonds & Campbell Merchants | 15 | £16.0.0 | £0.16.0 | ||||||
| Allam Pollock Grocer | 16 | £16.0.0 | £0.16.0 | ||||||
| Mess [Misters] Barr & Ronald Glover | 17 | £14.0.0 | £0.9.4 | ||||||
| Alexander Harvie Candle Maker | 18 | £10.0.0 | £0.6.8 | ||||||
| Archibald Wright Druggest | 19 | £12.0.0 | £0.8.0 | ||||||
| Archibald Wilson Grocer | 20 | £10.0.0 | £0.6.8 | ||||||
| James Harvie Grocer | 21 | £10.0.0 | £0.6.8 | ||||||
| Andrew Mason Grocer | 22 | £5.15.0 | £0.6.11 | ||||||
| Mrs Harvie Grocer | 23 | £5.10.0 | £0.1.10 | ||||||
| Mrs Muirhead Grocer | 24 | £11.0.0 | £0.7.4 | ||||||
| Peter McArthur Druggist | 25 | £9.10.0 | £0.3.2 | ||||||
| Bary Parkhill Jeweller | 26 | £7.10.0 | £0.2.6 | ||||||
| Mess Andrew & Robert Thomson Grocer | 27 | £14.0.0 | £0.9.4 | ||||||
| Alexander Fisher Tobacconist | 28 | £18.0.0 | £0.18.0 | ||||||
| James Dunn Grocer | 29 | £10.0.0 | £0.6.8 | ||||||
| James Kirkwood Grocer | 30 | £26.0.0 | £2.5.6 | ||||||
| James Angus Tea Dealer | 31 | £18.0.0 | £0.18.0 | ||||||
| Carry over | 31 | £54.5.0 | £127.0.0 | £100.0.0 | £124.0.0 | £26.0.0 | £20.3.3 |
Transcribe other information
Glasgow Survey Continued
[Page] 16
52
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).