, 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=94){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 |
|---|---|---|---|---|---|---|---|---|---|
| 9 Sep 1786 | Brought forward | 53 | £326.0.0 | £10.0.0 | £5.15.4 | ||||
| Thomas Ogalvie | 54 | £7.0.0 | £0.2.4 | ||||||
| Robert McEwan | 55 | £7.0.0 | £0.2.4 | ||||||
| David Goldie | 56 | £8.0.0 | £0.2.8 | ||||||
| Alexander Ritchie | 57 | £8.0.0 | £0.2.8 | ||||||
| William Allan | 58 | £5.0.0 | £0.1.8 | ||||||
| Thomas Black and Company | 59 | £5.0.0 | £0.1.8 | ||||||
| Alexander Bell | 60 | £5.0.0 | £0.1.8 | ||||||
| £371.0.0 | £10.0.0 | £6.10.4 |
Transcribe other information
94
Prooff
371 at 4d [£0.0.4] - £6.3.8
10 at 8d [£0.0.8] - £0.6.8
£6.10.4
Perth 31 October 1786 I Laurence Buchan Surveyor aforesaid do
certify that upon careful Examination of the foregoing several Rates and Duties
I find they Amount in whole to Six pound Ten Shillings and Fourpence
Stg. [Sterling] and this day I delvered to Mr Patrick Miller Collector of the said Duties
for the Town aforesaid an Exact Duplicate of the above Amount duly examined
and compared with the foregoing Notices were left with several
Occupiers or at their shops of the Dates Anexed to their respective Names
that they were to be charged with the sums hereby certified to be
due from them. Laurence Buchan 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).