, 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=73){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 | 632 | £2181.17.6 | £1845.10.0 | £1063.6.3 | £1097.15.0 | £438.0.0 | £476.10.0 | £305.12.7½ | |
| Grand Total | £305.12.7½ | ||||||||
| Proof | |||||||||
| Shops rented from £5.0.0 to £9.0.0 inclusive amounting to £2181.17.6 | £36.7.3½ | ||||||||
| Shops rented from £10.0.0 to £14.0.0 inclusive amounting to £1845.10 | £61.19.4 | ||||||||
| Shops rented from £15.0.0 to £19.0.0 inclusive amounting to £1063.6.3 | £53.3.3¾ | ||||||||
| Shops rented from £20.0.0 to £24.0.0 inclusive amounting to £1097.15.0 | £68.12.2¼ | ||||||||
| Shops rented from £25.0.0 to £29.0.0 inclusive amounting to £438.0.0 | £38.6.6 | ||||||||
| Shops rented from £30.0.0 and upwards amounting to £476.10.0 | £47.13.0 | ||||||||
| Grand Total | £305.12.7½ |
Transcribe other information
Glasgow Survey Continued
[Page] 27
73
I William Mure Surveyor aforesaid, do hereby certify that upon carefull
Examination of the foregoing several Rates & Duties, I find
they amount to Three Hundred & five pounds twelve shillings
& seven pence two farthings Sterling, & that upon the nine
teenth of June I delivered to John Carlile Esq collector of
the said Duties for the Burgh aforesaid, an Exact Duplicate of
the above account duly Examined & compared with the foregoing
which Contained my Oath that notices were left with the Several
Inhabitants, or at their Dwelling Houses, of the date Annexed to
their respective Names, that they were to be Charged with the
sums hereby Certified to be due from them By me William Mure Surveyor
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).