, 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=119){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1 --- 1788 | James Ramsay | 1 | £7.0.0 | £0.2.4 | |||||
| Miss Forrester | 2 | £6.0.0 | £0.2.0 | ||||||
| George Proudfoot | 3 | £6.0.0 | £0.2.0 | ||||||
| James Gilespie | 4 | £5.0.0 | £0.1.8 | ||||||
| John Skeene | 5 | £9.0.0 | £0.3.0 | ||||||
| David Sandiman | 6 | £8.0.0 | £0.2.8 | ||||||
| George Wright | 7 | £8.0.0 | £0.2.8 | ||||||
| John Dow | 8 | £10.0.0 | £0.6.8 | ||||||
| Robert Ready | 9 | £5.0.0 | £0.1.8 | ||||||
| David Rintoul | 10 | £5.0.0 | £0.1.8 | ||||||
| Thomas Auchterlonie | 11 | £5.0.0 | £0.1.8 | ||||||
| William Bridie | 12 | £5.0.0 | £0.1.8 | ||||||
| James Wylie | 13 | £8.0.0 | £0.2.8 | ||||||
| Moses Wylie | 14 | £5.0.0 | £0.1.8 | ||||||
| Patrick Blacklaw | 15 | £6.0.0 | £0.2.0 | ||||||
| Grahame & Broom | 16 | £12.0.0 | £0.8.0 | ||||||
| James Norwell | 17 | £5.0.0 | £0.1.8 | ||||||
| Thomas Fisken | 18 | £5.0.0 | £0.1.8 | ||||||
| Robert Davidson | 19 | £8.0.0 | £0.2.8 | ||||||
| Alexander Alison | 20 | £6.0.0 | £0.2.0 | ||||||
| J. Law & Robertson | 21 | £9.0.0 | £0.3.0 | ||||||
| Thomas Beveridge | 22 | £9.0.0 | £0.3.0 | ||||||
| George Johnston | 23 | £6.0.0 | £0.2.0 | ||||||
| William Arnot | 24 | £6.0.0 | £0.2.0 | ||||||
| William Rutherfoord | 25 | £6.0.0 | £0.2.0 | ||||||
| David Peters | 26 | £6.0.0 | £0.2.0 | ||||||
| 2 --- 1788 | James Morrison | 27 | £5.0.0 | £0.1.8 | |||||
| Alexander Porteous | 28 | £7.0.0 | £0.2.4 | ||||||
| Mrs Myles | 29 | £7.0.0 | £0.2.4 | ||||||
| George Christie | 30 | £6.0.0 | £0.2.0 | ||||||
| David Hood | 31 | £5.0.0 | £0.1.8 | ||||||
| John Thomas | 32 | £5.0.0 | £0.1.8 | ||||||
| Mrs. Monison | 33 | £6.0.0 | £0.2.0 | ||||||
| David Robertson | 34 | £6.0.0 | £0.2.0 | ||||||
| Mathew Davidson | 35 | £5.0.0 | £0.1.8 | ||||||
| William Peddie | 36 | £5.0.0 | £0.1.8 | ||||||
| Laurence Peddie | 37 | £6.0.0 | £0.2.0 | ||||||
| Thomas Ross | 38 | £5.0.0 | £0.1.8 | ||||||
| John Manson | 39 | £6.0.0 | £0.2.0 | ||||||
| James Laing | 40 | £8.0.0 | £0.2.8 | ||||||
| Andreu Watt | 41 | £8.0.0 | £0.2.8 | ||||||
| David Arrot | 42 | £6.0.0 | £0.2.0 | ||||||
| David Lindsay | 43 | £7.0.0 | £0.2.4 | ||||||
| 3 --- 1788 | John Balmanno | 44 | £5.0.0 | £0.1.8 | |||||
| David Grahame | 45 | £6.0.0 | £0.2.0 | ||||||
| Andrew Meless | 46 | £5.0.0 | £0.1.8 | ||||||
| Mrs. Marshall | 47 | £5.0.0 | £0.1.8 | ||||||
| Robert Stewart | 48 | £8.0.0 | £0.2.8 | ||||||
| Duncan Ogalvie | 49 | £8.0.0 | £0.2.8 | ||||||
| James Gordon | 50 | £8.0.0 | £0.2.8 | ||||||
| Carried forward | £302.0.0 | £22.0.0 | £5.15.4 |
Transcribe other information
Survey of the Rates and Duties of The Shop Rents in the Town
of Perth from 5th April 1788 to 5th April 1789 by Laurence Buchan Surveyor
Carried forward
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).