, 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=19){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 Jul 1788 | Robert McGoun & Co. [Company] | 1 | £7.0.0 | £0.2.4 | |||||
| 12 Jul 1788 | John McMerrich | 1 | £5.0.0 | £0.1.8 | |||||
| George Lang Senr. [Senior] | 1 | £5.0.0 | £0.1.8 | ||||||
| John Denny | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander McKinzie | 1 | £5.0.0 | £0.1.8 | ||||||
| Chapman & Lang | 1 | £6.0.0 | £0.2.0 | ||||||
| Mrs. McKean | 1 | £6.0.0 | £0.2.0 | ||||||
| William Cunningham | 1 | £5.0.0 | £0.1.8 | ||||||
| John Allan grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| James McKinlay & Co. [Company] | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Martin | 1 | £5.0.0 | £0.1.8 | ||||||
| George Lang Junr [Junior] | 1 | £5.0.0 | £0.1.8 | ||||||
| total | 12 | £64.0.0 | £1.1.4 |
Transcribe other information
Page 19
Survey of the duties on SHOP TAX in the Burgh of Dumbarton
from 5th April 1787 till 5th April 1788 by David Hutcheson Surveyor
£64.0.0 at 4d [£0.0.4] p £ [per pound] is £1.1.4
I David Hutchison Surveyor aforesaid do hereby Certify, that upon careful examination
of the foregoing several Rates and Duties find they amount in whole to one pound one shilling
and four pence sterling, and that this day I delivered to John McAulay Collector of the said
Duties for the Burgh afore said 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 of the Dates annexed to their respective
names, that they were to be charged with the sums hereby certified to be due from
them. David Hutchison
Glasgow 2nd Decem [December] 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).