, 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=126){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 |
|---|---|---|---|---|---|---|---|---|---|
| 7 Aug 1788 | Fourth Quarter | ||||||||
| Baily William Anderson | 1 | £5.0.0 | £0.1.8 | ||||||
| Miss Baird | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Runciman | 1 | £5.0.0 | £0.1.8 | ||||||
| James Malice | 1 | £6.0.0 | £0.2.0 | ||||||
| William Brown | 1 | £5.0.0 | £0.1.8 | ||||||
| W Cunningham | 1 | £5.0.0 | £0.1.8 | ||||||
| George Edmond | 1 | £5.0.0 | £0.1.8 | ||||||
| James Syme | 1 | £5.0.0 | £0.1.8 | ||||||
| James Thomson | 1 | £5.0.0 | £0.1.8 | ||||||
| James Edmond | 1 | £5.0.0 | £0.1.8 | ||||||
| John Millar | 1 | £6.0.0 | £0.2.0 | ||||||
| Mrs David Muschett | 1 | £5.0.0 | £0.1.8 | ||||||
| Total | 12 | £62.0.0 | £1.0.8 | ||||||
| Quarter Collected | |||||||||
| 1st [First] Quarter | 14 | £73.0.0 | £1.4.4 | ||||||
| 2nd [Second] Quarter | 3 | £15.0.0 | £0.5.0 | ||||||
| 3rd [Third] Quarter | 3 | £16.0.0 | £0.5.4 | ||||||
| 4th [Fourth] Quarter | 12 | £62.0.0 | £1.0.8 | ||||||
| Total | 32 | £166.0.0 | £2.15.4 |
Transcribe other information
P [Page] 126
Stirling Borough Shop Tax Continued
I James Allan Surveyor aforesaid do hereby certify that upon
carefull Examination of the foregoing Rates and Duties I find they Amount
in Whole to Two Pounds fifteen Shillings and fourpence Sterg [Sterling] and that
upon the 1st [First] Curt [Currentt] I delivered to Mr John Paterson of Stirling, Collector of the
said duties for that Borough, an exact duplicate of the above Account
duly examined and compared with the foregoing which contained my Oath
that Notices were left with the several Inhabitants or at their dwelling
Houses, that they were to be charged with the Sums hereby certified to be
due from them.
James Allan Surveyor
Alloa 7th Nov [November] 1788
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).