Public Revenue, pp.xxxi-xxxii.

[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 

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