, 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=70){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 20th | |||||||||
| Bridge Street Both sides & Goose Dubs | |||||||||
| Hugh Cameron | 1 | £5.0.0 | £0.1.8 | ||||||
| John Gardner Broker | 2 | £5.10.0 | £0.1.10 | ||||||
| William Bane Grocer | 3 | £14.0.0 | £0.9.4 | ||||||
| William Dick Iron Monger | 4 | £5.0.0 | £0.1.8 | ||||||
| John Shearer Sen [Senior] Skinner | 5 | £5.0.0 | £0.1.8 | ||||||
| James Wyllie White Iron Smith | 6 | £5.0.0 | £0.1.8 | ||||||
| John Brown | 7 | £8.0.0 | £0.2.8 | ||||||
| James Billanie Fruit Mercht [Merchant] | 8 | £5.0.0 | £0.1.8 | ||||||
| Malcolm Campbell Grocer | 9 | £7.0.0 | £0.2.4 | ||||||
| James Cross Grocer | 10 | £11.0.0 | £0.7.4 | ||||||
| Duncan McArthur Grocer | 11 | £5.0.0 | £0.1.8 | ||||||
| John Rankine Tobacconist | 12 | £8.0.0 | £0.2.8 | ||||||
| William Young | 13 | £6.0.0 | £0.2.0 | ||||||
| Mrs Paterson | 14 | £12.0.0 | £0.8.0 | ||||||
| Hugh Borland Spirit Dealer | 15 | £10.0.0 | £0.6.8 | ||||||
| Robert Murray Grocer | 16 | £8.0.0 | £0.2.8 | ||||||
| Andrew Robertson | 17 | £5.0.0 | £0.1.8 | ||||||
| Alexander Dove | 18 | £5.0.0 | £0.1.8 | ||||||
| Mrs McCarthur Grocer | 19 | £7.0.0 | £0.2.4 | ||||||
| Campbell Hunter | 20 | £5.10.0 | £0.1.10 | ||||||
| James Law | 21 | £6.0.0 | £0.2.0 | ||||||
| David Gibson Steel Maker | 22 | £5.0.0 | £0.1.8 | ||||||
| Patrick Mitchel | 23 | £6.0.0 | £0.2.0 | ||||||
| John Caldwell | 24 | £7.0.0 | £0.2.4 | ||||||
| John Wallace Shoemaker | 25 | £5.0.0 | £0.1.8 | ||||||
| James Ure | 26 | £9.0.0 | £0.3.0 | ||||||
| Peter Brymner Grocer | 27 | £5.0.0 | £0.1.8 | ||||||
| Carry over | 27 | £138.0.0 | £47.0.0 | £3.17.4 |
Transcribe other information
Glasgow Survey Continued
[Page] 24
70
Transcriber's notes
cant read duty in fold of page have taken what I could from other pages
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).