, 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=117){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 | Robert Ferrier | £6.0.0 | £0.2.0 | ||||||
| John Scott | £5.0.0 | £0.1.8 | |||||||
| Provost William Christie | £6.0.0 | £0.2.0 | |||||||
| Robert Glen | £5.0.0 | £0.1.8 | |||||||
| Provost Adam Gleig | £7.0.0 | £0.2.4 | |||||||
| Robert Crook | £5.0.0 | £0.1.8 | |||||||
| David Buchanan | £7.0.0 | £0.2.4 | |||||||
| James Dickson | £5.0.0 | £0.1.8 | |||||||
| Dr [Doctor] John Gibson | £5.0.0 | £0.1.8 | |||||||
| 8 --- 1788 | Messers Dickson & Beattie | 10 | £7.0.0 | £0.2.4 | |||||
| Alexander Millar | £5.0.0 | £0.1.8 | |||||||
| David Morrison | £5.0.0 | £0.1.8 | |||||||
| Messers Young & Sand | £6.0.0 | £0.2.0 | |||||||
| David Sand | £6.0.0 | £0.2.0 | |||||||
| David Ford | £6.0.0 | £0.2.0 | |||||||
| Alexander Petrie | £8.0.0 | £0.2.8 | |||||||
| Alexander Innes | £5.0.0 | £0.1.8 | |||||||
| James Mitchel | £6.0.0 | £0.2.0 | |||||||
| David Brown Junr. [Junior] | £7.0.0 | £0.2.4 | |||||||
| James Paton | 20 | £6.0.0 | £0.2.0 | ||||||
| James Haddon | £6.0.0 | £0.2.0 | |||||||
| George Croon | £5.0.0 | £0.1.8 | |||||||
| Provt [Provost] Alexander Christie | £5.0.0 | £0.1.8 | |||||||
| 23 | £134.0.0 | at 4d [£0.0.4] p [per] £ | £2.4.8 |
Transcribe other information
Montrose SHOP TAX for the year ending
5 April 1789 By Daniel Ross Surveyor
I Daniel Ross Surveyor aforesaid do hereby certify that upon
careful examination I find the foregoing duties amount to the Sum of
and that upon the day of
1788 I delivered to Robert Napier Coll. [Colletor] for the burgh aforesaid an
exact duplicate of this Acct. [Account] which contained my oath that the
preceding inhts. [inhabitants] were duly served with notices of the date
aforesaid, intimating that they were to be Charged with the
sums hereby certified to be due from them.
Daniel Ross 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).