, 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=21){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 |
|---|---|---|---|---|---|---|---|---|---|
| Mr. William Lawson Banker Dumfries | 1 | £9.0.0 | £0.3.0 | ||||||
| Mr. William Greirson Mercht. [Merchant] in Dumfries | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr. Robert Halliday Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| James Neilson Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| James Finley Senr. [Senior] Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| David Paggan Mercht. [Merchant] in Dumfries | 1 | £6.0.0 | £0.2.0 | ||||||
| Miss Irving Milliner in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| Mrs. Burges Flax. Dresser in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| William Wilson Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| Joseph Broom Mercht. [Merchant] in Dumfries | 1 | £6.0.0 | £0.2.0 | ||||||
| James Finley Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| James Mcharg Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| William Herrion Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| John Courtas Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| John Mcknight Mercht. [Merchant] in Dumfries | 1 | £8.0.0 | £0.2.8 | ||||||
| Robert Donald Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| Mess [Messrs.] James & Thomas Crosbie's Mercht. [Merchants] in Dumfries | 1 | £9.0.0 | £0.3.0 | ||||||
| Robert Hawatt Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| Provist Clark Mercht. [Merchant] in Dumfries | 1 | £6.0.0 | £0.2.0 | ||||||
| Frances Reid Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Andrew Johnston Mercht. [Merchant] in Dumfries | 1 | £6.0.0 | £0.2.0 | ||||||
| Dr. [Doctor] John Harley in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr. John McGouan Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr John Hutton Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| Provost David Staig in Dumfries | 1 | £9.0.0 | £0.3.0 | ||||||
| William Mcnight Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| John Wilson of Bogrie Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert McConighel Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr James Rae Mercht. [Merchant] in Dumfries | 1 | £6.0.0 | £0.2.0 | ||||||
| William Halliday Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| William Chalmers Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Alexander Wyllie Drugest in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| £183.0.0 | £3.1.0 |
Transcribe other information
21
Survey of the SHOP TAX in the Burgh of Dumfries
from the 5th of April 1788 to the 5th April 1789 by William Currie 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).