, 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=91){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 |
|---|---|---|---|---|---|---|---|---|---|
| 2 Jan 1787 | Robert Ferrier | 1 | £6.0.0 | £0.2.0 | |||||
| John Scott | 1 | £6.0.0 | £0.2.0 | ||||||
| Provost Wiliam Christie | 1 | £6.0.0 | £0.2.0 | ||||||
| Robert Glen | 1 | £5.0.0 | £0.1.8 | ||||||
| Provost Adam Glaig | 1 | £7.0.0 | £0.2.4 | ||||||
| Robert Cook | 1 | £5.0.0 | £0.1.8 | ||||||
| David Buchannan | 1 | £7.0.0 | £0.2.4 | ||||||
| John Milne | 1 | £5.0.0 | £0.1.8 | ||||||
| Doctr. [Doctor] John Gibson | 1 | £7.0.0 | £0.2.4 | ||||||
| Messrs. Dickson & Beattie | 1 | £7.0.0 | £0.2.4 | ||||||
| John Millar | 1 | £5.0.0 | £0.1.8 | ||||||
| John Low | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Millar | 1 | £5.0.0 | £0.1.8 | ||||||
| David Morrison | 1 | £5.0.0 | £0.1.8 | ||||||
| Messrs. Young & Sand | 1 | £6.0.0 | £0.2.0 | ||||||
| Mrs. Robert Thomson | 1 | £5.0.0 | £0.1.8 | ||||||
| David Shand | 1 | £6.0.0 | £0.2.0 | ||||||
| David Ford | 1 | £6.0.0 | £0.2.0 | ||||||
| 4 Jan 1787 | Alexander Petrie | 1 | £6.0.0 | £0.2.0 | |||||
| Mrs. Brand | 1 | £5.0.0 | £0.1.8 | ||||||
| Hugh Clowdsly | 1 | £5.0.0 | £0.1.8 | ||||||
| James Mitchell | 1 | £6.0.0 | £0.2.0 | ||||||
| David Brown Junr. [Junior] | 1 | £7.0.0 | £0.2.4 | ||||||
| James Paton | 1 | £6.0.0 | £0.2.0 | ||||||
| James Haddon | 1 | £6.0.0 | £0.2.0 | ||||||
| 6 Jan 1787 | George Paton | 1 | £5.0.0 | £0.1.8 | |||||
| George Croom | 1 | £5.0.0 | £0.1.8 | ||||||
| 3 Jan 1787 | William Herdeen | 1 | £6.0.0 | £0.2.0 | |||||
| John Innes | 1 | £5.0.0 | £0.1.8 | ||||||
| 29 | £166.0.0 | £2.15.4 | |||||||
| £166 -- of Estimation on Shops at 4d. [£0.0.4] P [Per] £ is £2.15.4 |
Transcribe other information
91
Survey fo the Rates and Duties on Retail Shops arisen in the Burgh of Montrose for one
[year] commencing the fifth day of April 1786 and ending the fifth day of April 1878 by William Greig Surveyor
I William Greig Surveyor aforesaid, do hereby certify that, upon carefull Examination
of the foregoing several Rates & Duties, I find they amount in whole to Two Pounds Fifteen Shillings
& Four pence Sterling and that upon the ....... last I delivered to Mr. Alexander Morrison
Collector of the said duties for the Burgh aforesaid, an exact duplicate of the above Account,
duly examined and compared with the foregoing, which contained my Oath, That Notices
were left with the several Inhabitants, or at their Shops of the dates annexed to their Respected names,
that they were to be charged with the Sums hereby Certified to be due from them. William Greig 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).