, 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=81){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 |
|---|---|---|---|---|---|---|---|---|---|
| The Royal Burgh of Irvine | |||||||||
| 22 --- 1786 | Mungo Pedine | 1 | £6.0.0 | £0.2.0 | |||||
| Mr. Dunlop | 1 | £5.0.0 | £0.1.8 | ||||||
| Miss Agnes McGown | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. Fullerton | 1 | £8.0.0 | £0.2.8 | ||||||
| Robert Hutchison | 1 | £5.0.0 | £0.1.8 | ||||||
| Doctr. [Doctor] Oliphant | 1 | £5.0.0 | £0.1.8 | ||||||
| 24 --- 1786 | Mr. John Bryce | 1 | £5.0.0 | £0.1.8 | |||||
| Mr. Mathew Reid | 1 | £8.0.0 | £0.2.8 | ||||||
| Doctr.[Doctor] Fleming | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr. Tod Mercht. [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| 25 --- 1786 | Mr. Bain Mercht. [Merchant] | 1 | £6.0.0 | £0.2.0 | |||||
| Mr. James Mair Mercht. [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Total | 12 | £73.0.0 | £1.4.4 |
Transcribe other information
81
Shop Tax
from 5th April 1786 to th April 1787 - Robert Aikin Surveyor
Proof
12 shops valued at £73.0.0 sterling which at 4d [£0.0.4] each is £1.4.4
I Robert Aikin Surveyor aforesaid Do hereby Certify that
upon Careful Examination of the foregoing rates and Duties
I find the amount to one pound four shillings and four pence
sterling and that upon the fifth day of January Current I
delivered to Mr. Robert MacMillan Collector of said duties
for said Burgh an Exact duplicate of and duly Examined &
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 sum hereby Certified to be due from them.
Robert Aikin 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).