, 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=120){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 |
|---|---|---|---|---|---|---|---|---|---|
| Brought forward | 50 | £302.0.0 | £22.0.0 | £5.15.4 | |||||
| 8 Oct 1788 | James Ballingall | 51 | £8.0.0 | £0.2.8 | |||||
| John Bissett | 52 | £6.0.0 | £0.2.0 | ||||||
| Patrick Grant | 53 | £7.0.0 | £0.2.4 | ||||||
| Patrick Stewart | 54 | £7.0.0 | £0.2.4 | ||||||
| William Allan | 55 | £5.0.0 | £0.1.8 | ||||||
| John Stewart | 56 | £8.0.0 | £0.2.8 | ||||||
| David Goldie | 57 | £8.0.0 | £0.2.8 | ||||||
| J McKenzie | 58 | £7.0.0 | £0.2.4 | ||||||
| Robert McEwan | 59 | £7.0.0 | £0.2.4 | ||||||
| Patrick Bissett | 60 | £5.0.0 | £0.1.8 | ||||||
| Alexander Bell | 61 | £5.0.0 | £0.1.8 | ||||||
| John Maxton for Perth Bk [Bank] & Co. [Comapny] | 62 | £12.0.0 | £0.8.0 | ||||||
| George Blackie for B. [Bank of] Scotland | 63 | £6.0.0 | £0.2.0 | ||||||
| Stoddart & Mitchell | 64 | £12.0.0 | £0.8.0 | ||||||
| Alexander Hood | 65 | £7.0.0 | £0.2.4 | ||||||
| George Gray | 66 | £7.0.0 | £0.2.4 | ||||||
| Robert Morrison & Son | 67 | £10.0.0 | £0.6.8 | ||||||
| J. Watson | 68 | £6.0.0 | £0.2.0 | ||||||
| 68 | £401.0.0 | £56.0.0 | £8.11.0 |
Transcribe other information
120
Proof
£401.0.0 at 4d [£0.0.4] £6.13.8
£56.0.0 at 8d [£0.0.8] £1.17.4
£8.11.0
Perth 12 November 1788 I Laurence Buchan Surveyor aforsaid
hereby certify That upon careful Examination of the forgoing several Rates and
Duties I find they amount in whole to Eight Pounds Eleven Shillings
Str [Sterling] and that upon the 11th Currt [Current] I delivered to Mr Patrick Miller Collector
of the Said Duties for the Town aforesaid an Exact Duplicate of the Above
duly Examined and compared with the foregoing. Notices wereleft with the several
Inhabitants or at their Dwelling houses of the dates anexed to their respective
Names, that they were to be charged with the sums hereby certified by them.
Laurence Buchan Surveyor
Transcriber's notes
Right hand column and edge of page partially obscured
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).