, 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=11){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 |
|---|---|---|---|---|---|---|---|---|---|
| Town of Banff | |||||||||
| 3 --- 1788 | George Robertson Esqr. | 1 | £10.0.0 | £0.6.8 | |||||
| Baillie John Chalmers | 1 | £12.0.0 | £0.8.0 | ||||||
| George Brown | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander Paul | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Patrick Casoie | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr Alexander Avan | 1 | £5.0.0 | £0.1.8 | ||||||
| Mrs Reid | 1 | £5.0.0 | £0.1.8 | ||||||
| John Milne | 1 | £5.0.0 | £0.1.8 | ||||||
| George Skinner | 1 | £7.0.0 | £0.2.4 | ||||||
| William Johnston | 1 | £10.0.0 | £0.6.8 | ||||||
| Robert Smith | 1 | £10.0.0 | £0.6.8 | ||||||
| William Fife | 1 | £5.0.0 | £0.1.8 | ||||||
| John Rudford | 1 | £6.0.0 | £0.2.0 | ||||||
| John Laurence | 1 | £6.0.0 | £0.2.0 | ||||||
| Thomas Adamson | 1 | £5.0.0 | £0.1.8 | ||||||
| Messrs Wrights | 1 | £5.0.0 | £0.1.8 | ||||||
| James Clark | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. James Imlach | 1 | £10.0.0 | £0.6.8 | ||||||
| Dr. [Doctor] Cave | 1 | £8.0.0 | £0.2.8 | ||||||
| 19 | £81.0.0 | £52.0.0 | £3.1.8 |
Transcribe other information
Page 11
Survey of the Shop Tax arising in the Town of Banff
from the 5th April 1788 to the 5th April 1789 by Patrick McDonald Surveyor
Proof
3 shops at £0.2.0 each is £0.6.0
8 shops at £0.1.8 each is £0.13.4
2 shops at £0.2.8 each is £0.5.4
1 shop at £0.2.4 each is £0.2.4
4 shops at £0.6.8 each is £1.6.8
1 shop at £0.8.0 each is £0.8.0
£3.1.8
£81.0.0 at 4d [£0.0.4] per £ is £1.7.0
£52.0.0 at 8 [£0.0.8] per £ is £1.14.8
Exd. GS [Examined General Surveyor] £3.1.8
I Patrick MacDonald Surveyor aforesaid do hereby Certify that Upon Carefull examination
of the foregoing rates and duties on Shops I find they Ammount
in whole to three pounds one Shilling and 8 pence Sterling and that I
delivered to James Anderson Collector of said duties in the Burgh of Banff
an exact Copy of the foregoing duly examined and Compared with the foregoing
which contained my Oath that Notices were left with the Several inhabitants
that they were to be Charged with the Sums hereby certified to be due by
them. Patrick MacDonald Surveyor
Sworn by me at Forres 2nd Jan 1789 Alexander Grant J.P. [Justice of the Peace]
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).