, 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=25){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 Jul 28 | James Simpson Mercht [Merchant] | £6.0.0 | £0.2.0 | ||||||
| George Neilson Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| Dr. [Doctor] James Hamilton | £7.0.0 | £0.2.4 | |||||||
| Adam Watson Grocer | £7.0.0 | £0.2.4 | |||||||
| Grieve Wilson | 5 | £6.0.0 | £0.2.0 | ||||||
| Peter Hunter Grocer | £10.0.0 | £0.6.8 | |||||||
| Andrew Oliver Sadler | £5.0.0 | £0.1.8 | |||||||
| George Comb Tobacconist | £5.0.0 | £0.1.8 | |||||||
| Andrew Brown Mercht [Merchant] | £8.0.0 | £0.2.8 | |||||||
| George Kellie Mercht. [Merchant] | 10 | £7.0.0 | £0.2.4 | ||||||
| Thomas Christie | £6.0.0 | £0.2.0 | |||||||
| James Thomas | £5.0.0 | £0.1.8 | |||||||
| Dr. [Doctor] Robert Cunningham | £5.0.0 | £0.1.8 | |||||||
| Peter Millar | £5.0.0 | £0.1.8 | |||||||
| James Killpatrick | 15 | £10.0.0 | £0.6.8 | ||||||
| Joseph Hog Tobacconist | £8.0.0 | £0.2.8 | |||||||
| 16 | £85.0.0 | £20.0.0 | £2.1.8 | ||||||
| Proof £85.0.0 at -/4 [£0.0.4] p [per] £ is | £1.8.4 | ||||||||
| £20 at -/8 [£0.0.8] is | £0.13.4 | ||||||||
| £2.1.8 |
Transcribe other information
Survey of the SHOP TAX in the Royalty of
Dunbar from 5 April 1788 to 5 April 1789 by William Johnstone Surveyor
I William Johnstone Surveyor aforesaid do hereby Certify that upon carefull examination I find the above
duties amount to Two pounds one shilling & Eight pence Ster [Sterling]. And that upon the 29 Oct 1788 I delivered to
William Kirkwood Collector of these dutes an exact duplicate of this account duely examined & compared which
contained my Oath that the foregoing Inhabitants were duely served with Notices of the above date intimating
that they were to be charged with the sums hereby certified to be due by them.
William Johnstone 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).