, 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=83){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 Burgh of Jedburgh | |||||||||
| Miss Agnes Scott Jedburgh | 1 | £5.0.0 | £0.1.8 | ||||||
| William Christie Jedburgh | 1 | £6.0.0 | £0.2.0 | ||||||
| George Richardson Jedburgh | 1 | £7.0.0 | £0.2.4 | ||||||
| George Oliver Jedburgh | 1 | £9.0.0 | £0.3.0 | ||||||
| Mrs. Sym Jedburgh | 1 | £8.0.0 | £0.2.8 | ||||||
| Robert Boswell Jedburgh | 1 | £5.0.0 | £0.1.8 | ||||||
| Richard Robertson Jedburgh | 1 | £9.0.0 | £0.3.0 | ||||||
| Andrew Rutherford Jedburgh | 1 | £6.0.0 | £0.2.0 | ||||||
| Thomas White Jedburgh | 1 | £6.0.0 | £0.2.0 | ||||||
| Mrs. Black Jedburgh | 1 | £5.0.0 | £0.1.8 | ||||||
| John Butterwall Jedburgh | 1 | £5.0.0 | £0.1.8 | ||||||
| Mrs. Chisholm Jedburgh | 1 | £5.0.0 | £0.1.8 | ||||||
| Miss Nanny Laverhill Jedburgh | 1 | £5.0.0 | £0.1.8 | ||||||
| George Borthwick Jedburgh | 1 | £5.0.0 | £0.1.8 | ||||||
| 14 | £86.0.0 | £1.8.8 |
Transcribe other information
Page 83
Survey of the SHOP TAX in the Burgh of Jedburgh
from the 5th April 1786 to the 5th April 1787 By William Brunton Surveyor
Proof
£86 at 4 pence [£0.0.4] per pound for one year is £1.8.8
I William Brunton Surveyor aforesaid do hereby Certify that upon Careful examination of the foregoing
several Rates and dutys I find they amount in whole to the Sum of One Pound Eight
shillings and Eight pence Ster. [Sterling] and that on the 26 day of September 1786
I delivered to James Blak ____ Collector of the said duty for the
Burgh aforesaid an Exact Duplicate of the above Accounts examined and compared
with the foregoing which Contained my Oath that the Requisitions were left the Several
persons And that they are lyable in the Sums Set against their Several names
William Brunton
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).