, 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=69){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 | 9 | £32.0.0 | £48.0.0 | £24.10.0 | £3.13.3 | ||||
| James Duncan Bookseller | 10 | £10.0.0 | £0.6.8 | ||||||
| William Pinkerton Bookseller | 11 | £6.0.0 | £0.2.0 | ||||||
| Peter Tait Bookseller | 12 | £8.0.0 | £0.2.8 | ||||||
| James Spencer Bookseller | 13 | £5.0.0 | £0.1.8 | ||||||
| James Robertson Bookseller | 14 | £9.10.0 | £0.3.2 | ||||||
| Robert Ferrie Bookseller | 15 | £7.0.0 | £0.2.4 | ||||||
| John McGregor Hatter | 16 | £8.0.0 | £0.2.8 | ||||||
| John Mennons Printer | 17 | £6.0.0 | £0.2.0 | ||||||
| Mess: McInlay & Bogle Hatters | 18 | £9.0.0 | £0.3.0 | ||||||
| John Bryce Bookseller | 19 | £8.10.0 | £0.2.10 | ||||||
| Mess: McAlpine & Paterson Grocer | 20 | £10.0.0 | £0.6.8 | ||||||
| William Clachen | 21 | £10.0.0 | £0.6.8 | ||||||
| 21 | £99.0.0 | £78.0.0 | £24.10.0 | £5.15.7 | |||||
| Division 19th | |||||||||
| Salt Marcet east side from St Andrews Street to the Green with Greenhead & Craignestock | |||||||||
| Robert Miller | 1 | £12.0.0 | £0.8.0 | ||||||
| William Lawrie Grocer | 2 | £10.0.0 | £0.6.8 | ||||||
| John Provan Taylor | 3 | £7.0.0 | £0.2.4 | ||||||
| James Crookshanks Grocer | 4 | £10.0.0 | £0.6.8 | ||||||
| William Forrest | 5 | £6.0.0 | £0.2.0 | ||||||
| Alexander Cameron Smith | 6 | £5.0.0 | £0.1.8 | ||||||
| Archiblad Gardner Grocer | 7 | £7.0.0 | £0.2.4 | ||||||
| James More Grocer | 8 | £10.0.0 | £0.6.8 | ||||||
| 8 | £25.0.0 | £42.0.0 | £1.16.4 |
Transcribe other information
Glasgow Survey Continued
[Page] 23
69
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).