, 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=68){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 | 4 | £16.7.6 | £22.10.0 | £1.0.5½ | |||||
| John Somervile Grocer | 5 | £6.0.0 | £0.2.0 | ||||||
| John Craig Grocer | 6 | £9.0.0 | £0.3.0 | ||||||
| John Campbell Grocer | 7 | £7.0.0 | £0.2.4 | ||||||
| James Fergus Shoemaker | 8 | £5.0.0 | £0.1.8 | ||||||
| James Drummond Candlemaker | 9 | £6.0.0 | £0.2.0 | ||||||
| Hugh Glass Grocer | 10 | £8.0.0 | £0.2.8 | ||||||
| Robert Bowie Brocker | 11 | £6.0.0 | £0.2.0 | ||||||
| Allan Carswell Grocer | 12 | £12.0.0 | £0.8.0 | ||||||
| John Anderson Grocer | 13 | £6.0.0 | £0.2.0 | ||||||
| Franciss Tinning Tobacconist | 14 | £5.10.0 | £0.1.10 | ||||||
| Andrew Mcfarlane Taylor | 15 | £5.0.0 | £0.1.8 | ||||||
| Daniel Wright Grocer | 16 | £7.0.0 | £0.2.4 | ||||||
| Walter Bell Grocer | 17 | £11.0.0 | £0.7.4 | ||||||
| John Aiton Taylor | 18 | £5.0.0 | £0.1.8 | ||||||
| George Baird | 19 | £5.0.0 | £0.1.8 | ||||||
| James Miller Grocer | 20 | £7.0.0 | £0.2.4 | ||||||
| 20 | £103.17.6 | £45.10.0 | £3.4.11½ | ||||||
| Division 18th | |||||||||
| Salt Marcet east side from the Cross to St Andrews Street with St Andrew Street | |||||||||
| James Carmichael Grocer | 1 | £24.10.0 | £1.10.7 | ||||||
| James Scot Grocer | 2 | £14.0.0 | £0.9.4 | ||||||
| Thomas Buchanan Hatter | 3 | £10.0.0 | £0.6.8 | ||||||
| Mess: Sorlie & Cation Mercht [Merchant] | 4 | £9.10.0 | £0.3.2 | ||||||
| Archibald Turner Mercht [Merchant] | 5 | £11.0.0 | £0.7.4 | ||||||
| John Williamson Book Seller | 6 | £9.0.0 | £0.3.0 | ||||||
| John Nicol Mercht [Merchant] | 7 | £8.0.0 | £0.2.8 | ||||||
| Mess: James & John Craig Mercht [Merchant] | 8 | £13.0.0 | £0.8.8 | ||||||
| Mrs Hannah | 9 | £5.10.0 | £0.1.10 | ||||||
| Carry over | 9 | £32.0.0 | £48.0.0 | £24.10.0 | £3.13.3 |
Transcribe other information
Glasgow Survey Continued
[Page] 22
68
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).