, 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=79){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 |
|---|---|---|---|---|---|---|---|---|---|
| Sep 1786 | Baillie William Inglis Mercht. [merchant] Invess. [Inverness] | 1 | £6.0.0 | £0.2.0 | |||||
| Baillie William Scot Mercht. [merchant] Invss [Inverness] | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr. Evan McPherson | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr.Angus Shaw | 1 | £9.0.0 | £0.3.0 | ||||||
| Mr. Thomas Tolmie | 1 | £10.0.0 | £0.6.8 | ||||||
| Mr. Donald Smith | 1 | £10.0.0 | £0.6.8 | ||||||
| Baillie William Inglis | 1 | £9.0.0 | £0.3.0 | ||||||
| Baillie John McIntosh | 1 | £6.0.0 | £0.2.0 | ||||||
| McIntosh Inglis & Coy. [Company] | 1 | £12.10.0 | £0.16.6 | ||||||
| William Fraser Mercht. [Merchant] Invss. [Inverness] | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Chisholm | 1 | £5.0.0 | £0.1.8 | ||||||
| Baillie James Shaw & Coy. [Company] | 1 | £16.10.0 | £0.16.6 | ||||||
| Mr. Daniel Cameron | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr. Donald McPherson | 1 | £8.0.0 | £0.2.8 | ||||||
| McPherson Welsh & Coy. [Company] | 1 | £9.0.0 | £0.3.0 | ||||||
| Mr. Robert Rose | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr. Alexander Fraser | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. Alexander Murray | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. George Christy | 1 | £9.0.0 | £0.3.0 | ||||||
| Mr. James Reid | 1 | £10.0.0 | £0.6.8 | ||||||
| Fraser Andrew & Coy. [Company] | 1 | £12.0.0 | £0.8.0 | ||||||
| Mr. Norman McLeod | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. Alexander McKenzie Coppersmith | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. William Sharp | 1 | £6.0.0 | £0.2.0 | ||||||
| Totall Duty on Shops | 24 | £125.0.0 | £54.10.0 | £16.10.0 | £4.14.6 | ||||
| Proof of the Abstract | |||||||||
| To £125.0.0 at 4d [£0.0.4] pr £ [Per Pound] for the year is | £2.1.8 | ||||||||
| To £54.10.0 at 8d [£0.0.8] Pr £ [Per Pound] for the years is | £1.16.4 | ||||||||
| Tp £16.10.0 at 1/ [£0.1.0] Pr £ [Per pound] is | £0.16.6 | ||||||||
| £4.14.6 |
Transcribe other information
79
Survey of the SHOP TAX in theTown of Inverness
from the 5th April 1786 to the 5th April 1787 by John Rose Survr. [Surveyor]
I John Rose Surveyor aforesaid do hereby certify that upon careful examination of the foregoing
Rates and Duties they amount in whole to Four pounds Fourteen Shillings and six Pence & I do
mak Oath that Notices were left with the whole foregoing Inhabitants or at their Dwelling Houses
that they were to be charged with the rates and Duties set against their Several Names
John Rose Surveyor
Mr. Thomas Munro Collector
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).