, 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=125){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 |
|---|---|---|---|---|---|---|---|---|---|
| 31 Jul 1788 | First Quarter | ||||||||
| Michael Connal | 1 | £5.0.0 | £0.1.8 | ||||||
| A Mcdonald | 1 | £5.0.0 | £0.1.8 | ||||||
| Miss Baird | 1 | £5.0.0 | £0.1.8 | ||||||
| Miss Glass | 1 | £5.0.0 | £0.1.8 | ||||||
| Baily Banks | 1 | £6.0.0 | £0.2.0 | ||||||
| Mrs George Muschett | 1 | £5.0.0 | £0.1.8 | ||||||
| Stirling Banking Co [Company] | 1 | £6.0.0 | £0.2.0 | ||||||
| Hugh Smith | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr James Alexander | 1 | £5.0.0 | £0.1.8 | ||||||
| 2 Aug 1788 | Campbell & [and] Wright, Bankers | 1 | £6.0.0 | £0.2.0 | |||||
| Mr Henry Jaffray | 1 | £5.0.0 | £0.1.8 | ||||||
| James McFarlane | 1 | £5.0.0 | £0.1.8 | ||||||
| Miss Catherine Connal | 1 | £5.0.0 | £0.1.8 | ||||||
| 4 Aug 1788 | Mr Alexander Wright | 1 | £5.0.0 | £0.1.8 | |||||
| Total | 14 | £73.0.0 | £1.4.4 | ||||||
| Second Quarter | |||||||||
| 5 Aug 1788 | Mr Forrest Surgeon | 1 | £5.0.0 | £0.1.8 | |||||
| Alexander Peebles | 1 | £5.0.0 | £0.1.8 | ||||||
| James Stein Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Total | 3 | £15.0.0 | £0.5.0 | ||||||
| Third Quarter | |||||||||
| 6 Aug 1788 | James Whitehead | 1 | £5.0.0 | £0.1.8 | |||||
| George Dalgliesh | 1 | £5.0.0 | £0.1.8 | ||||||
| W Reddoch | 1 | £6.0.0 | £0.2.0 | ||||||
| Total | 3 | £16.0.0 | £0.5.4 |
Transcribe other information
[Page] 125
Stirling Borough Shop Tax Survey
from 5 April 1788 to 5 April 1789 by James Allan 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).