, 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=7){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1786 | Royal Burgh of Ayr | ||||||||
| 21---1786 | Mr George Charles Surgeon | 1 | £5.0.0 | £0.1.8 | |||||
| 22---1786 | Mr Forsyth Bookseller | 1 | £5.0.0 | £0.1.8 | |||||
| Baillie Ewan Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Ebinezer Shaw Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr William Rodman Mercht. [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Thomas Broun Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| 23---1786 | George Campbell Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| Mr Donaldson Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| William McCosh Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Baird Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Leggat Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr John Hendry Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mrs Osburn Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| James Morton Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Wood Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Archibald Hume Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| James Gibb Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| William Logan Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Alexander McWilliam Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Doctr [Doctor] Bone | 1 | £5.0.0 | £0.1.8 | ||||||
| William Galbraith Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| 24---1786 | Mr Kyle Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| 25---1786 | Mr Gemmell Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| Mr William Wood | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Robert Sommervill | 1 | £5.0.0 | £0.1.8 | ||||||
| George McNeight | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. McTaggart | 1 | £6.0.0 | £0.2.3 | ||||||
| James Dunn | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Samuel Wilson | 1 | £7.0.0 | £0.2.4 | ||||||
| Mr John Hunter | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr William Boag | 1 | £6.0.0 | £0.2.0 | ||||||
| Provost Hutchison | 1 | £6.0.0 | £0.2.0 | ||||||
| David Smith | 1 | £5.0.0 | £0.1.8 | ||||||
| 26---1786 | Mr William Tennant Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | |||||
| Total | 34 | £178.0.0 | £2.19.4 |
Transcribe other information
[Page] 7
Shop Tax
From 5th April 1786 to 5th April 1787 By Robert Aiken Surveyor
34 Shops Valued at £178.0.0 @ 4d [£0.0.4] per £ sterling is £2.19.4
I Robert Aiken Surveyor aforesaid, Do hereby Certify, That upon Careful Examination of the foregoing
Rates and Duties I find they Amount in whole to Two pounds Nineteen shillings and four pence
sterling, And that upon the sixth day of January Current I delivered to Mr James Johnston
Collector of said Duties for said Burgh an Exact duplicate of, and duly Examined and
compared with the foregoing Account, which contained my Oath, that Notices were left with the
several Inhabitants or at their dwelling houses of the dates foresaid that they were to be charged
with the Sums hereby Certified to be due from them.
Robert Aiken Surveyor
Transcriber's notes
Dates unclear due to fold in page
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).