, 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=71){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 | 27 | £138.0.0 | £47.0.0 | £3.17.4 | |||||
| John Russel Broker | 28 | £8.0.0 | £0.2.8 | ||||||
| Robert Howie Glover | 29 | £5.0.0 | £0.1.8 | ||||||
| John Howie Skinner | 30 | £5.0.0 | £0.1.8 | ||||||
| John Rankine | 31 | £5.0.0 | £0.1.8 | ||||||
| Alexander McCliesh | 32 | £5.0.0 | £0.1.8 | ||||||
| John Jack | 33 | £5.0.0 | £0.1.8 | ||||||
| Alexander Graham | 34 | £5.0.0 | £0.1.8 | ||||||
| William Brock | 35 | £7.0.0 | £0.2.4 | ||||||
| James Scot Grocer | 36 | £15.0.0 | £0.15.0 | ||||||
| James Urie Taylor | 37 | £5.0.0 | £0.1.8 | ||||||
| Mrs Duff | 38 | £6.15.0 | £0.2.3 | ||||||
| William Edmond | 39 | £6.10.0 | £0.2.2 | ||||||
| Mathew Connel Copper Smith | 40 | £7.0.0 | £0.2.4 | ||||||
| Alexander Dalmahoy Bridle Cutter | 41 | £10.0.0 | £0.6.8 | ||||||
| Robert Galloway | 42 | £6.0.0 | £0.2.0 | ||||||
| James Dick | 43 | £11.0.0 | £0.7.4 | ||||||
| Archibald Campbell Taylor | 44 | £8.0.0 | £0.2.8 | ||||||
| Mrs Smellie Grocer | 45 | £5.0.0 | £0.1.8 | ||||||
| Thomas West Shoemaker | 46 | £6.0.0 | £0.2.0 | ||||||
| William Mair | 47 | £5.0.0 | £0.1.8 | ||||||
| Allan Duncan | 48 | £7.0.0 | £0.2.4 | ||||||
| William Girtwood | 49 | £7.0.0 | £0.2.4 | ||||||
| Alexander Finnie Grocer | 50 | £7.0.0 | £0.2.6 | ||||||
| John Gilmour | 51 | £7.10.0 | £0.2.4 | ||||||
| James Douglass School Ms [Master] | 52 | £7.0.0 | £0.8.0 | ||||||
| Robert Mckie | 53 | £12.0.0 | £0.8.0 | ||||||
| Niel McClean | 54 | £5.0.0 | £0.1.8 | ||||||
| James George Tobacconist | 55 | £7.0.0 | £0.2.4 | ||||||
| John Hutton | 56 | £8.0.0 | £0.2.8 | ||||||
| James Stevenson Grocer | 57 | £5.0.0 | £0.1.8 | ||||||
| Thomas Miller | 58 | £10.0.0 | £0.6.8 | ||||||
| Robert Muir Tobacconist | 59 | £7.0.0 | £0.2.4 | ||||||
| 59 | £305.15.0 | £90.0.0 | £15.0.0 | £9.16.11 |
Transcribe other information
Glasgow Survey Continued
[Page] 25
71
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).