, 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=9){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1786 | Town of Banff | ||||||||
| 8 --- 1786 | Baillie John Chalmers Mercht. [Merchant] | 1 | £12.0.0 | £0.8.0 | |||||
| Robert Davie Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Paul Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Gilbert Bannerman Mercht. [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Patrick Cassie Mercht. [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Aven Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| John Milne Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| George Skinner Mercht. [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| James Imlach Mercht. [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| William Johnston Mercht. [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| William Fife Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| John Rudford Mercht. [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| John Lawrence Mercht. [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Thomas Adamson Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Thomas Wrights Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| George Brown Mercht. [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| James Clark Junr. [Junior] Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Andrew Milne Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Taylor Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| William Stables Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| 20 | £17.0.0 | £3.0.0 | £2.12.8 |
Transcribe other information
Survey of The Shop Tax Arisin within the Town of
Banff from the 5th April 1786 to the 5th April 1787 By Patrick McDonald Surveyor
Proof
11 Shops at 1/8 [£0.1.8] each for a Year is £18.4.0................Prooff 94 £ 4d per £ £1.11.4
4 Shops at 2/ [£0.2.0] each for a Year is £0.8.0................................32 8d per £ £1.1.4................£2.12.8
2 Shops at 2/8 £0.2.8] each for a Year is £0.13.4
1 Shop at 2/4 [£0.2.4] each for a Year is £0.2.4
1 Shop at 8/ [£0.8.0] each for a Year is £0.8.0 ..................................................................................£2.12.8
I Patrick McDonald Surveyor aforesaid do hereby Certify that upon Carefull Examination of
the foregoing several Rates & Duties I find that they Amount in whole to Two Pounds Twelve Shillings
& Eight pence & that I delivered to James Anderson Collector of the said Duties in the Town of Banff
on the 20th day of December 1786 An exact Duplicate of the above Account duely Examined
& Compared with the foregoing which contained my Oath that Notices were left with the several
inhabitants or at their Dwelling Houses of the Dates annexed to their respective names
that they were to be Charged with the Sums hereby Certified to be due from them
Patrick McDonald Surveyor
Sworn before me at Forres this 11 Day of Jany. [January] 1787 Alexander Grant J.P. [Justice of the Peace]
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).