, 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=63){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 | 31 | £54.5.0 | £127.0.0 | £100.0.0 | £124.0.0 | £26.0.0 | £20.3.3 | ||
| Mess: Agur & Muirhead Grocers | 32 | £20.0.0 | £1.5.0 | ||||||
| John Whitelaw Perfumer | 33 | £12.0.0 | £0.8.0 | ||||||
| Mess: Macome Crawford & Co [Company] | 34 | £14.0.0 | £0.9.4 | ||||||
| Mess: Buchanan & Leckie Hosiers | 35 | £22.0.0 | £1.7.6 | ||||||
| James Duncan Bookseller | 36 | £14.0.0 | £0.9.4 | ||||||
| John Fyfe Umbrella Maker | 37 | £8.0.0 | £0.2.8 | ||||||
| 37 | £42.5.0 | £167.0.0 | £100.0.0 | £166.0.0 | £26.0.0 | £24.5.1 | |||
| Division 15th | |||||||||
| Trongate South side from the Cross to Kings Street with Kings Street & Princes Street | |||||||||
| William McEwan Mercht [Merchant] | 1 | £27.0.0 | £2.7.3 | ||||||
| Mrs Mckorcadale Mercht [Merchant] | 2 | £15.0.0 | £0.15.0 | ||||||
| Alexander Findlay Mercht [Merchant] | 3 | £20.0.0 | £1.5.0 | ||||||
| Mess: Forrester & Reid Mercht [Merchant] | 4 | £38.0.0 | £3.16.0 | ||||||
| Andrew Ferguson Mercht [Merchant] | 5 | £21.10.0 | £1.6.10½ | ||||||
| John Galloway Mercht [Merchant] | 6 | £24.0.0 | £1.10.0 | ||||||
| John McCulloch Mercht [Merchant] | 7 | £16.0.0 | £0.16.0 | ||||||
| John Mckechney Mercht [Merchant] | 8 | £20.0.0 | £1.5.0 | ||||||
| Alexander Chalmers Mercht [Merchant] | 9 | £30.0.0 | £3.0.0 | ||||||
| William Steel Mercht [Merchant] | 10 | £25.0.0 | £2.3.9 | ||||||
| Donald Clark Mercht [Merchant] | 11 | £25.0.0 | £2.3.9 | ||||||
| William Orchart Mercht [Merchant] | 12 | £25.0.0 | £2.3.9 | ||||||
| Robert Walker Mercht [Merchant] | 13 | £20.0.0 | £1.5.0 | ||||||
| Mess: Martin Ure & Co [Company] Upholsterers | 14 | £26.0.0 | £2.5.6 | ||||||
| William Craig Mercht [Merchant] | 15 | £20.0.0 | £1.5.0 | ||||||
| James Lindsay Mercht [Merchant] | 16 | £22.0.0 | £1.7.6 | ||||||
| John Anderson Mercht [Merchant] | 17 | £25.0.0 | £2.3.9 | ||||||
| Alexander Park Spirit Dealer | 18 | £10.0.0 | £0.6.8 | ||||||
| Mess: Reid & Montgomery Upholsterer | 19 | £18.0.0 | £0.18.0 | ||||||
| Carry Over | 19 | £10.0.0 | £49.0.0 | £147.10.0 | £153.0.0 | £68.0.0 | £32.3.9½ |
Transcribe other information
Glasgow Survey Continued
[Page] 17
63
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).