, 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=67){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 16th | |||||||||
| Salt Marcet west side from the Cross to Princes Street | |||||||||
| John Barclay Candle Maker | 1 | £8.0.0 | £0.2.8 | ||||||
| John Muir Hatter | 2 | £15.0.0 | £0.15.0 | ||||||
| Patrick Park Mercht [Merchant] | 3 | £18.0.0 | £0.18.0 | ||||||
| Robert Wright Mercht [Merchant] | 4 | £16.0.0 | £0.16.0 | ||||||
| Thomas Park Mercht [Merchant] | 5 | £15.0.0 | £0.15.0 | ||||||
| Andrew Brown Auctioneer | 6 | £30.0.0 | £3.0.0 | ||||||
| Thomas Mutter Mercht [Merchant] | 7 | £10.0.0 | £0.6.8 | ||||||
| James Lockhart Mercht [Merchant] | 8 | £10.0.0 | £0.6.8 | ||||||
| David Edmond Mercht [Merchant] | 9 | £10.0.0 | £0.6.8 | ||||||
| James Lockhart Mercht [Merchant] | 10 | £10.0.0 | £0.6.8 | ||||||
| James Wright Mercht [Merchant] | 11 | £9.0.0 | £0.3.0 | ||||||
| John Kennedy Grocer | 12 | £10.0.0 | £0.6.8 | ||||||
| Alexander McGregor Hatter | 13 | £7.0.0 | £0.2.4 | ||||||
| Thomas Fergus Dry Salter | 14 | £7.0.0 | £0.2.4 | ||||||
| James Kirkland Engraver | 15 | £5.0.0 | £0.1.8 | ||||||
| Thomas Allison Shoemaker | 16 | £5.0.0 | £0.1.8 | ||||||
| Archibald Allison Auctioneer | 17 | £10.0.0 | £0.6.8 | ||||||
| Peter Bald Dry Salter | 18 | £9.0.0 | £0.3.0 | ||||||
| Mrs Bar Book Seller | 19 | £7.0.0 | £0.2.4 | ||||||
| 19 | £57.0.0 | £60.0.0 | £64.0.0 | £30.0.0 | £9.3.0 | ||||
| Division 17th | |||||||||
| Salt Marcet west side from Princes Street to the Bridge Street | |||||||||
| Mrs Duncan Lint Mercht [Merchant] | 1 | £8.7.6 | £0.2.9½ | ||||||
| John Nielson Grocer | 2 | £8.0.0 | £0.2.8 | ||||||
| John Carswell Grocer | 3 | £12.0.0 | £0.8.0 | ||||||
| James Scot Coppersmith | 4 | £10.10.0 | £0.7.0 | ||||||
| Carry over | 4 | £16.7.6 | £22.10.0 | £1.0.5½ |
Transcribe other information
Glasgow Survey Continued
[Page] 21
67
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).