, 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=103){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 |
|---|---|---|---|---|---|---|---|---|---|
| Royal Burgh of Irvine | |||||||||
| 7 Apr 1788 | Miss Ewing Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| John Pedine Mercht. [Merchant] | 2 | £5.0.0 | £0.1.8 | ||||||
| Dr. [Doctor] Fleming | 3 | £6.0.0 | £0.2.0 | ||||||
| Mungo Pedine Merchant | 4 | £6.0.0 | £0.2.0 | ||||||
| 9 Apr 1788 | William Nimmo Merchant | 5 | £5.0.0 | £0.1.8 | |||||
| Mr Morris Merchant | 6 | £5.0.0 | £0.1.8 | ||||||
| Mr Tod Merchant | 7 | £7.0.0 | £0.2.4 | ||||||
| Mr Tod for Branch of Paisley Bank Office | 8 | £7.0.0 | £0.2.4 | ||||||
| Miss Agnes McEwing Mercht. [Merchant] | 9 | £5.0.0 | £0.1.8 | ||||||
| Baillie Dunlop | 10 | £5.0.0 | £0.1.8 | ||||||
| Mr Fullarton Merchant | 11 | £6.0.0 | £0.2.0 | ||||||
| John Baine Mercht. [Merchant] | 12 | £6.0.0 | £0.2.0 | ||||||
| Robert Hutchison Merchant | 13 | £5.0.0 | £0.1.8 | ||||||
| 10 Apr 1788 | Dr. [Doctor] Oliphant | 14 | £5.0.0 | £0.1.8 | |||||
| John Bryce Merchant | 15 | £5.0.0 | £0.1.8 | ||||||
| Matthew Reid Merchant | 16 | £8.0.0 | £0.2.8 | ||||||
| 11 Apr 1788 | Mrs Mair Merchant | 17 | £7.0.0 | £0.2.4 | |||||
| Thomas Millar Mercht. [Merchant] | 18 | £5.0.0 | £0.1.8 | ||||||
| Total | 18 | £103.0.0 | £1.14.4 |
Transcribe other information
103
SHOP TAX
From 5th April 1788 to 5 April 1789 by Robert Aiken Surveyor
Proof
103 £ at 4d [£0.0.4] p [per] £ is £1.14.4
I Robert Aiken Surveyor aforsaid Do hereby certify That upon careful
Examination of the foregoing Rates and Duties I find they amount in whole to One Pound
fourteen shillings and four pence Sterl. [Sterling] And that upon the fifteenth day of December Current
I delivered to John Watt Collector of said Duties for said Burgh an exact Duplicate of, and duly examined
and compared with the foregoing Acct. [Account], which contained my Oath that Notifications were delivered or left of
the dates foresaid And that the Rates charged in said Accnt. [Account] were just and true to the best of my skill and
knowledge, and to the best of my belief no person liable to be charged is omitted.
Robert Aiken Surveyor
Transcriber's notes
The surveyor has made an idiosyncratic and presumably erroneous use of the column entitled Actual Number of Shops. Instead of specifying the number of shops held by each inhabitant he has added the numbers up (in this page each inhabitant has only one shop) so that the last entry matches the total.
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).