, 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=22){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1788 Aug' 16 | Brot. [Brought] Over | £183.0.0 | £3.1.0 | ||||||
| Nicol Shaw Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| William Watson Mercht. [Merchant] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Crosbie in Coy. [Coompany] in Dumfries | 1 | £10.0.0 | £0.6.8 | ||||||
| Baillie William Boyd Stationer in Dumfries | 1 | £6.0.0 | £0.2.0 | ||||||
| William Johnston Junr. [Junior] in Dumfries | 1 | £5.0.0 | £0.1.8 | ||||||
| 37 | £204.0.0 | £10.0.0 | £3.14.8 |
Transcribe other information
Page 22
Survey of the SHOP TAX continued
Proof £214.0.0 at 4 pence pr. [per] is £3.8.0
£10.0.0 at 8 pence pr. [per] is £0.6.8
£3.14.8
I William Currie aforesaid do hereby Certify that upon Careful examination of the [foregoing ]
Several Rates and duties I find they Amount in the whole to Three pounds Fourteen shillgs. [Shillings] eight
pence Sterlg. [Sterling] and that upon the 26 day of Dec: 1788 delivered to Mr. Francis Maxwell [Collector]
for the said duties for the Burgh aforesaid an exact duplicate of the foregoing which [contained]
my Oath that notices wer left with the several Inhabitants or at their dweling [houses]
of the date anexed to their Respective names and that the Above is an exact duplicate of
the Returns made by them to me or where that failes by the best Infirmation I could [obtain]
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).