, 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=65){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 | 47 | £14.0.0 | £112.10.0 | £118.0.0 | £277.10.0 | £229.0.0 | £216.10.0 | £68.18.3½ | |
| John Phillips Grocer | 48 | £20.0.0 | £1.5.0 | ||||||
| Alexander Goven Mercht [Merchant] | 49 | £10.0.0 | £0.6.8 | ||||||
| Mess: McIntyre & Henndry | 50 | £22.0.0 | £1.7.6 | ||||||
| Niel Smith Taylor | 51 | £5.0.0 | £0.1.8 | ||||||
| James McEwan Goldsmith | 52 | £24.0.0 | £0.1.10 | ||||||
| William Brown Glover | 53 | £18.0.0 | £0.18.0 | ||||||
| James Clyde Cork Cutter | 54 | £5.0.0 | £0.1.8 | ||||||
| Mess: Balcanquhall & Henderson | 55 | £5.0.0 | £0.1.8 | ||||||
| James Aird Music Master | 56 | £16.0.0 | £0.16.0 | ||||||
| Mess: Strang & Stivenson | 57 | £18.0.0 | £0.18.0 | ||||||
| Adam Graham Goldsmith | 58 | £24.0.0 | £1.10.0 | ||||||
| Hugh Love & Co [Company] Grocer | 59 | £15.0.0 | £0.15.0 | ||||||
| James Galt Cork Cutter | 60 | £5.0.0 | £0.1.8 | ||||||
| George Lang Hatter | 61 | £5.0.0 | £0.1.8 | ||||||
| Robert Montcrief Esq. Druggist | 62 | £17.0.0 | £0.17.0 | ||||||
| William Reaburn Perfumer | 63 | £18.0.0 | £0.18.0 | ||||||
| Mess: Taylor & Hamilton Goldsmith | 64 | £15.0.0 | £0.15.0 | ||||||
| Robert Craig Mercht [Merchant] | 65 | £14.0.0 | £0.9.4 | ||||||
| John Grant Grocer | 66 | £12.0.0 | £0.8.0 | ||||||
| Thomas Nielson Grocer | 67 | £8.0.0 | £0.2.8 | ||||||
| Daniel McMillan Shoe Maker | 68 | £14.0.0 | £0.9.4 | ||||||
| James Ritchison Junr. [Junior] Wool Merct [Merchant] | 69 | £14.0.0 | £0.9.4 | ||||||
| John Thomson Grocer | 70 | £10.0.0 | £0.6.8 | ||||||
| Mathew Mieckle Grocer | 71 | £11.0.0 | £0.7.4 | ||||||
| Miss Logan Milliner | 72 | £11.0.0 | £0.7.4 | ||||||
| James Bryce Shoe Maker | 73 | £10.0.0 | £0.6.8 | ||||||
| Mrs Thomas Telfier Grocer | 74 | £10.0.0 | £0.6.8 | ||||||
| Andrew Phillips Grocer | 75 | £19.0.0 | £0.19.0 | ||||||
| Franciss Oliphant Grocer | 76 | £9.0.0 | £0.3.0 | ||||||
| Carry over | 76 | £56.0.0 | £214.10.0 | £269.0.0 | £367.10.0 | £229.0.0 | £216.10.0 | £86.3.9 |
Transcribe other information
Glasgow Survey Continued
[Page] 19
65
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).