, 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=113){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 |
|---|---|---|---|---|---|---|---|---|---|
| 5 --- 1788 | Burgh of Lanark | ||||||||
| Mrs. Brownlie Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander Blair Mercht. [Merchant] | 2 | £6.0.0 | £0.2.0 | ||||||
| William Bannatyne Surgeon | 3 | £5.0.0 | £0.1.8 | ||||||
| James Forrest Mercht. [Merchant] | 4 | £5.10.0 | £0.1.10 | ||||||
| Daniel Murray Mercht. [Merchant] | 5 | £7.0.0 | £0.2.4 | ||||||
| William Brown Writer | 6 | £5.0.0 | £0.1.8 | ||||||
| Robert Hutchison Mercht. [Merchant] | 7 | £5.0.0 | £0.1.8 | ||||||
| Total | 7 | £39.10.00 | £0.13.2 | ||||||
| Grand Total | £0.13.2 |
Transcribe other information
Duties on Shops in the Royal Burgh of Lanark for the Year from the 5th of
April 1788 to the 5th of Aprile 1789. By William Mure Surveyor.
SHOP TAX.
I, William Mure Surveyor Aforesaid, do hereby Certify that, upon Careful Examination of the
foregoing Several Rates & Duties, I find they amount, in whole, to Thirteen Shillings & Two
Pence Sterling, and that, upon the I Delivered To James Waggateshaw,
Collector of the said Duties for the Burgh Aforesaid, an Exact Duplicate of the above Account,
duly Examined & Compared with the foregoing, which Contained my Oath, that Notices
were left with the Several Inhabitants or at their Dwelling houses, of the dates Annexed
to their respective names that they were to be Charged with the Sums hereby Certified
to be due from them. by me, [signed] William Mure
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).