, 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=93){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 |
|---|---|---|---|---|---|---|---|---|---|
| 5 Sep 1786 | James Ramsay | 1 | £7.0.0 | £0.2.4 | |||||
| Miss Forester | 2 | £6.0.0 | £0.2.0 | ||||||
| James Gilispie | 3 | £5.0.0 | £0.1.8 | ||||||
| George Proudfoot | 4 | £6.0.0 | £0.2.0 | ||||||
| David Sandiman | 5 | £8.0.0 | £0.2.8 | ||||||
| John Skene | 6 | £7.0.0 | £0.2.4 | ||||||
| 6 Sep 1786 | George Weight | 7 | £8.0.0 | £0.2.8 | |||||
| John Dow | 8 | £10.0.0 | £0.6.8 | ||||||
| David Rintoul | 9 | £5.0.0 | £0.1.8 | ||||||
| Peter Ready | 10 | £5.0.0 | £0.1.8 | ||||||
| Thomas Auchterlony | 11 | £5.0.0 | £0.1.8 | ||||||
| William Bridie | 12 | £5.0.0 | £0.1.8 | ||||||
| James Wylie | 13 | £5.0.0 | £0.1.8 | ||||||
| Patrick Blacklaw | 14 | £6.0.0 | £0.2.8 | ||||||
| George Blackie | 15 | £8.0.0 | £0.2.8 | ||||||
| William Sharp | 16 | £5.0.0 | £0.1.8 | ||||||
| Thomas Fisken | 17 | £5.0.0 | £0.1.8 | ||||||
| James Robertson | 18 | £8.0.0 | £0.2.8 | ||||||
| Alexander Alison | 19 | £6.0.0 | £0.2.0 | ||||||
| Mrs Fisken | 20 | £7.0.0 | £0.2.4 | ||||||
| Thomas Beveridge | 21 | £9.0.0 | £0.3.0 | ||||||
| George Johnston | 22 | £6.0.0 | £0.2.0 | ||||||
| 7 Sep 1786 | William Arnot | 23 | £6.0.0 | £0.2.0 | |||||
| William Rutherford | 24 | £6.0.0 | £0.2.0 | ||||||
| David Peters | 25 | £6.0.0 | £0.2.0 | ||||||
| 8 Sep 1786 | James Morrison | 26 | £5.0.0 | £0.1.8 | |||||
| Alexander Porteous | 27 | £7.0.0 | £0.2.4 | ||||||
| Mrs Meyls | 28 | £7.0.0 | £0.2.4 | ||||||
| George Christie | 29 | £6.0.0 | £0.2.0 | ||||||
| David Hood | 30 | £5.0.0 | £0.1.8 | ||||||
| John Thomas | 31 | £5.0.0 | £0.1.8 | ||||||
| Mrs Morrison | 32 | £6.0.0 | £0.2.0 | ||||||
| David Robertson | 33 | £6.0.0 | £0.2.0 | ||||||
| William Peddie | 34 | £5.0.0 | £0.1.8 | ||||||
| Mathew Davidson | 35 | £5.0.0 | £0.1.8 | ||||||
| Laurence Peddie | 36 | £6.0.0 | £0.2.0 | ||||||
| Thomas Ross | 37 | £5.0.0 | £0.1.8 | ||||||
| John Manson | 38 | £6.0.0 | £0.2.0 | ||||||
| James Laing | 39 | £8.0.0 | £0.2.8 | ||||||
| John McComish | 40 | £8.0.0 | £0.2.8 | ||||||
| David Arrot | 41 | £8.0.0 | £0.2.8 | ||||||
| David Lindsay | 42 | £7.0.0 | £0.2.4 | ||||||
| Samuel Stewart | 43 | £5.0.0 | £0.1.8 | ||||||
| David Graham | 44 | £6.0.0 | £0.2.0 | ||||||
| Andrew Miless | 45 | £5.0.0 | £0.1.8 | ||||||
| Thomas Marshall | 46 | £5.0.0 | £0.1.8 | ||||||
| Robert Stewart | 47 | £8.0.0 | £0.2.8 | ||||||
| Duncan Ogalvie | 48 | £8.0.0 | £0.2.8 | ||||||
| James Gordon | 49 | £8.0.0 | £0.2.8 | ||||||
| James Ballingall | 50 | £8.0.0 | £0.2.8 | ||||||
| John Bissett | 51 | £6.0.0 | £0.2.0 | ||||||
| Patrick Stewart | 52 | £7.0.0 | £0.2.4 | ||||||
| Patrick Bissett | 53 | £5.0.0 | £0.1.8 | ||||||
| Carried forward | 53 | £326.0.0 | £10.0.0 | £5.15.4 |
Transcribe other information
Survey of the Rates and Duties on Shops in The Town
of Perth from 5th April 1786 to 5th April 1787 by Laurence Buchan Surveyor
93
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).