[Gazetteer of Scotland Contents]
The revenue of Scotland, as to both its absolute amount and its relative proportion to that of England, has to the full kept pace with the increasing prosperity of the country. It amounted, at the period of the Union, to £110,694; in 1788, to £1,099,148; and in 1813, to £4,204,097. Its sources, as well as its gross and nett amount, in the years ending on the 5th of January 1837, 1838, and 1839, will be seen from the following table.
| Year ending | Jan. 5, 1837. | Year ending | Jan. 5, 1828. | Year ending | Jan. 5, 1839. | |
| Gross Receipt. | Nett Produce. | Gross Receipt. | Nett Produce. | Gross Receipt. | Nett Produce. | |
| Customs, | £1,587,648 | £1,487,693 | £1,626,291 | £1,511,972 | £1,666,398 | £1,518,981 |
| Excise, | 2,656,183 | 2,403,930 | 2,431,963 | 2,201,482 | 2,451,928 | 2,198,355 |
| Stamps, | 552,686 | 538,581 | 529,538 | 521,556 | 549,678 | 536,115 |
| Taxes, | 235,837 | 235,367 | 227,607 | 227,520 | 236,380 | 236,277 |
| Post-office, | 219,048 | 207,918 | 221,059 | 209,604 | 223,491 | 211,543 |
| Totals, | £5,251,402 | £4,873,489 | £5,036,458 | £4,672,134 | £5,127,875 | £4,701,271 |
Another table will show the gross receipts in the years 1837 and 1838, on the chief articles of the customs, excise, stamps, and taxes.
| Customs and Excise. | 1837. | 1838. | Stamps and Taxes. | 1837. | 1838. |
| Coffee, | £24,890 | £23,542 | Deeds, | £112,813 | £122,174 |
| Corn, | 73,680 | 19,599 | Probates, Legacies, | 134,895 | 130,073 |
| Spirits, Foreign, | 441,328 | 42,793 | Bills of Exchange, | 92,660 | 95,312 |
| Spirits, Rum, | 37,719 | 38,920 | Bankers’ Notes, | 5,765 | 10,316 |
| Spirits, British, | 1,452,602 | 1,437,429 | Receipts, | 15,659 | 15,841 |
| Malt, | 591,546 | 583,336 | Marine Insurances, | 20,680 | 23,515 |
| Wines, | 114,277 | 121,004 | Fire Insurances, | 57,200 | 59,104 |
| Sugar, Molasses, | 544,039 | 595,624 | Licenses and Certificates, | 22,522 | 22,574 |
| Tea, | 203,741 | 238,880 | Newspapers, | 18,671 | 20,540 |
| Timber, | 123,502 | 125,013 | Advertisements, | 11,438 | 13,231 |
| Tobacco, | 317,329 | 312,136 | Stage Carriages, | 32,111 | 31,626 |
| Auction-duties, | 20,661 | 23,598 | Land-tax, | 38,176 | 38,817 |
| Glass, | 57,023 | 65,435 | Tax on Windows, | 86,174 | 88,889 |
| Excise licenses | 103,860 | 102,392 | Servants, | 14,102 | 15,055 |
| Paper, | 92,244 | 97,893 | Private Carriages, | 29,875 | 32,907 |
| Soap, | 77,488 | 86,239 | Horses, | 22,976 | 23,606 |
| Post-horse duty, | 18,718 | 19,666 | Dogs, | 10,974 | 11,428 |
| Other articles, | 163,604 | 184,827 | Other articles, | 30,454 | 31,050 |
| Totals, | £4,058,254 | £4,118,326 | Totals, | £757,145 | £786,058 |
