, 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?image_number=101){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1788 | Baillie William Inglis for the Bank Office | 1 | £6.0.0 | £0.2.0 | |||||
| Baillie John McIntosh for the Bank Office | 2 | £6.0.0 | £0.2.0 | ||||||
| Baillie Alexander Shaw for the Bank Office | 3 | £6.0.0 | £0.2.0 | ||||||
| Baillie Scot Mercht. [Merchant] | 4 | £9.0.0 | £0.3.0 | ||||||
| Mr. Thomas Tolmie Mercht. [Merchant] | 5 | £6.0.0 | £0.2.0 | ||||||
| Mr. Thomas Tolmie Mercht. [Merchant] | 6 | £10.0.0 | £0.6.8 | ||||||
| Mr. Donald Smith Mercht. [Merchant] | 7 | £10.0.0 | £0.6.8 | ||||||
| Baillie John McIntosh Mercht. [Merchant] | 8 | £6.0.0 | £0.2.0 | ||||||
| McIntosh Inglis & Co. [Company] | 9 | £12.10.0 | £0.8.4 | ||||||
| Mr. William Train | 10 | £9.0.0 | £0.3.0 | ||||||
| Mr. Alexander Chisholm | 11 | £5.0.0 | £0.1.8 | ||||||
| Baillie James Shaw & Co. [Company] | 12 | £16.10.0 | £0.16.6 | ||||||
| The Trustees for Mr. Daniel Cameron | 13 | £5.0.0 | £0.2.8 | ||||||
| Donald McPherson | 14 | £8.0.0 | £0.2.8 | ||||||
| McPherson Welsh & Co. [Company] | 15 | £9.0.0 | £0.3.0 | ||||||
| Mr. Robert Rose | 16 | £6.0.0 | £0.2.0 | ||||||
| Baillie Inglis & Co. [Company] | 17 | £9.0.0 | £0.3.0 | ||||||
| Mr. Alexander Fraser | 18 | £5.0.0 | £0.1.8 | ||||||
| Mr. Alexander Murray | 19 | £5.0.0 | £0.1.8 | ||||||
| Mr. William Sharp or his Cts. [Creditors] | 20 | £6.0.0 | £0.2.0 | ||||||
| Mr. Kenneth Chevotz | 21 | £9.0.0 | £0.3.0 | ||||||
| Mr. James Reid | 22 | £10.0.0 | £0.6.8 | ||||||
| Messrs. Train Andrew & Co. [Company] | 23 | £12.0.0 | £0.8.0 | ||||||
| Mr. James Sutors | 24 | £12.0.0 | £0.8.0 | ||||||
| Mr. Sharp for the Bank Office | 25 | £5.0.0 | £0.1.8 | ||||||
| Mr. Duncan Tulloch | 26 | £5.0.0 | £0.1.8 | ||||||
| Smith Rose & Compy. [Company] | 27 | £5.0.0 | £0.1.8 | ||||||
| Mr. John Grant | 28 | £6.0.0 | £0.2.0 | ||||||
| Mr. Jamieson Silver Smith | 29 | £5.0.0 | £0.1.8 | ||||||
| Totall No of Shops & Dutie | 29 | £147.0.0 | £66.10.0 | £16.10.0 | £5.9.10 |
Transcribe other information
101
Abstract of the Shop Tax within the Town of Inverness
from the 5th April 1788 to the 5th April 1789 by John Rose Surveyor
Proof of the Abstract
£147.0.0 at 4d [£0.0.4] per Annum is £2.9.0
£66.10.0 at 8d [£0.0.8] per Annum is £2.4.4
£16.10.0 at 1/ [£0.1.0] per Annum is £0.16.6
£5.9.10
I John Rose Surveyor Aforesaid do hereby Certify that upon Careful examination
of the foregoing Several Rates & Duties they Amount in whole to Seven pounds
Nine Shillings and Ten pence Sterling And that an Exact Duplicate of the Same was
delivered to Mr. Thomas Munro Collector of the said Duties upon the eighth day of December
and the same is Attested by John Rose Surveyor of Taxes
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).