, 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=64){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 | 19 | £10.0.0 | £49.0.0 | £147.10.0 | £153.0.0 | £68.0.0 | £32.3.9½ | ||
| John Stewart & Co [Company] Mercht [Merchant] | 20 | £21.0.0 | £1.6.9 | ||||||
| James Blair Mercht [Merchant] | 21 | £24.0.0 | £1.10.0 | ||||||
| Mess: Mann & Co [Company] Upholsterers | 22 | £31.0.0 | £3.2.0 | ||||||
| Gilbert Shearer & Co [Company] Mercht [Merchant] | 23 | £18.0.0 | £0.18.0 | ||||||
| Mess: Millar & Ewing Mercht. [Merchant] | 24 | £20.0.0 | £1.5.0 | ||||||
| Mess: Stewart & Lennox Mercht. [Merchant] | 25 | £24.0.0 | £1.10.0 | ||||||
| William Mcfarlane Mercht [Merchant] | 26 | £20.0.0 | £1.5.0 | ||||||
| Mrs Balmanno Druggist | 27 | £26.0.0 | £2.5.6 | ||||||
| Mess Paton Allan & Co [Company] Tea Dealers | 28 | £17.0.0 | £0.17.0 | ||||||
| William McGregor Mercht [Merchant] | 29 | £18.0.0 | £0.18.0 | ||||||
| John Inglis Mercht [Merchant] | 30 | £36.0.0 | £3.12.0 | ||||||
| Andrew Jack & Co [Company] Mercht [Merchant] | 31 | £21.0.0 | £1.6.9 | ||||||
| Thomas Rodger Stay Maker | 32 | £7.0.0 | £0.2.4 | ||||||
| John Alston Youngest & Co [Company] | 33 | £46.10.0 | £4.13.0 | ||||||
| Andrew Boag Delf Merchant | 34 | £7.0.0 | £0.2.4 | ||||||
| William Balcanquhall Cork Cutter | 35 | £12.0.0 | £0.8.0 | ||||||
| John Campbell Mercht [Merchant] | 36 | £11.0.0 | £0.7.4 | ||||||
| John & William Shaw's Book Seller's | 37 | £12.0.0 | £0.8.0 | ||||||
| James Gardner Grocer | 38 | £35.0.0 | £3.10.0 | ||||||
| Ebeneza Watson & Co [Company] | 39 | £25.0.0 | £2.3.9 | ||||||
| Mess: McLintock & Paterson Grocers | 40 | £25.0.0 | £2.3.9 | ||||||
| William Goudilock Mercht [Merchant] | 41 | £10.0.0 | £0.6.8 | ||||||
| Duncan McAlpine Mercht [Merchant] | 42 | £10.0.0 | £0.6.8 | ||||||
| John Hamilton Grocer | 43 | £13.0.0 | £0.8.8 | ||||||
| John Tassie Glover | 44 | £12.10.0 | £0.8.4 | ||||||
| Robert Paterson Grocer | 45 | £10.0.0 | £0.6.8 | ||||||
| John Marshall Deft Merchant | 46 | £12.0.0 | £0.8.0 | ||||||
| Mess: Graham & Wardrop Coppersmith | 47 | £16.0.0 | £0.16.0 | ||||||
| Carry over | 47 | £14.0.0 | £112.10.0 | £118.0.0 | £277.10.0 | £229.0.0 | £216.10.0 | £68.18.3½ |
Transcribe other information
Glasgow Survey Continued
[Page] 18
64
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).