, Shop tax - Volume 8 - Burghs (see 'More info' for burgh details), E326/4/8&destination=/virtual-volumes/volume-images/volume_data-E326-4-8/REX01666){kind=link}
Volume contents
- 1 - Burghs 1788-9 , Aberdeen
- 7 - Burghs 1788-9 , Ayr
- 11 - Burghs 1788-9 , Banff
- 13 - Burghs 1788-9 , Campbeltown
- 15 - Burghs 1788-9 , Cupar
- 19 - Burghs 1788-9 , Dumbarton
- 21 - Burghs 1788-9 , Dumfries
- 25 - Burghs 1788-9 , Dunbar
- 27 - Burghs 1788-9 , Dundee
- 31 - Burghs 1788-9 , Dunfermline
- 33 - Burghs 1788-9 , Edinburgh
- 63 - Burghs 1788-9 , Elgin
- 67 - Burghs 1788-9 , Forres
- 69 - Burghs 1788-9 , Glasgow
- 97 - Burghs 1788-9 , Haddington
- 99 - Burghs 1788-9 , Inveraray
- 101 - Burghs 1788-9 , Inverness
- 103 - Burghs 1788-9 , Irvine
- 105 - Burghs 1788-9 , Jedburgh
- 107 - Burghs 1788-9 , Kirkcaldy
- 109 - Burghs 1788-9 , Kirkcudbright
- 111 - Burghs 1788-9 , Kirkwall
- 113 - Burghs 1788-9 , Lanark
- 115 - Burghs 1788-9 , Linlithgow
- 117 - Burghs 1788-9 , Montrose
- 119 - Burghs 1788-9 , Perth
- 123 - Burghs 1788-9 , Selkirk
- 125 - Burghs 1788-9 , Stirling
- 129 - Burghs 1788-9 , Stranraer
- 131 - Burghs 1788-9 , Wigtown
| 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 |
|---|---|---|---|---|---|---|---|---|---|
| 12 Nov 1788 | Neil McLean Mert [Merchant] | 1 | £8.0.0 | £0.2.8 | |||||
| Mr Farquhar Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Inias Smith Banker | 1 | £16.0.0 | £0.16.0 | ||||||
| Mrs Brebner | 1 | £5.0.0 | £0.1.8 | ||||||
| Miss Walker | 1 | £7.0.0 | £0.2.4 | ||||||
| Mrs Robert More | 1 | £6.0.0 | £0.2.0 | ||||||
| James Dyce Barber | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr John Ewan | 1 | £9.0.0 | £0.3.0 | ||||||
| Mr Angus Bookseller | 1 | £10.0.0 | £0.6.8 | ||||||
| Alexander Sheevas Mert. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| James Black Mert [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| Mr Ninian Johnston | 1 | £5.0.0 | £0.1.8 | ||||||
| John Pittendreech | 1 | £5.0.0 | £0.1.8 | ||||||
| Charles Lunan Watchmr. [Watchmaker] | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr Catto Mt. [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr Robert Innes Mt [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr William Duguid Mt. [Merchant] | 1 | £20.0.0 | £1.5.0 | ||||||
| Mr Gartly Watchmr. [Watchmaker] | 1 | £8.0.0 | £0.2.8 | ||||||
| 13 Nov 1788 | John Webster Mt. [Merchant] | 1 | £8.0.0 | £0.2.8 | |||||
| John Smith Mt. [Merchant] | 1 | £16.0.0 | £0.16.0 | ||||||
| Alexander Cheyne Mt. [Merchant] | 1 | £14.0.0 | £0.9.4 | ||||||
| John Leith Barber | 1 | £5.0.0 | £0.1.8 | ||||||
| Mrs Still | 1 | £5.0.0 | £0.1.8 | ||||||
| William Gordon Mt. [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Dyce Mt. [Merchant] | 1 | £20.0.0 | £1.5.0 | ||||||
| William Paterson Mt. [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| Miss Thomson Milliner | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander Stuart Mt. [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Ishmael Smith | 1 | £7.0.0 | £0.2.4 | ||||||
| William Malcom Mt. [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| William Johnston Mt. [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| 14 Nov 1788 | Mr Alexander Ross Mt. [Merchant] | 1 | £19.0.0 | £0.19.00 | |||||
| Carried over | 32 | £161.0.0 | £34.0.0 | £51.0.0 | £40.0.0 | £8.17.4 | |||
| 1788 | Burgh of Aberdeen | ||||||||
Transcribe other information
1
A Survey of the Rates & Duties Arisen on Shops at £5 & upwards within the Burgh of Aberdeen from the 5th of Aprile last 1788 to the 5th Aprile next 1789
By Neil McInnes Surveyor
Scottish Exchequer (Tax Records), Shop tax - Volume 8 - Burghs (see 'More info' for burgh details), E326/4/8
This volume contains information on who paid late 18th century shop tax in the burghs of Aberdeen, Ayr, Banff, Campbeltown, Dumbarton, Dumfries, Dunbar, Dunfermline, Dundee, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inverary, Inverness, Irvine, Jedburgh, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Linlithgow, Montrose, Perth, Selkirk, Stirling, Stranraer, and Wigtown.
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).