, 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=28){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 |
|---|---|---|---|---|---|---|---|---|---|
| Brought forward | 37 | £168.0.0 | £135.0.0 | £7.6.0 | |||||
| Joseph Sannderson | 1 | £5.0.0 | £0.1.8 | ||||||
| James Campble | 1 | £10.0.0 | £0.6.8 | ||||||
| Charles Adam | 1 | £8.0.0 | £0.2.8 | ||||||
| James Smart | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Simpson | 1 | £8.0.0 | £0.2.8 | ||||||
| Patrick Williamson | 1 | £5.0.0 | £0.1.8 | ||||||
| David Cook | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Scott | 1 | £5.0.0 | £0.1.8 | ||||||
| Thomas Young | 1 | £5.0.0 | £0.1.8 | ||||||
| John Millar Sho Mar [Shoe Maker] | 1 | £6.0.0 | £0.2.0 | ||||||
| John Milton Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| James Small | 1 | £9.0.0 | £0.3.0 | ||||||
| Patrick Mitchell Jun [Junior] | 1 | £8.0.0 | £0.2.8 | ||||||
| David Wise | 1 | £9.0.0 | £0.3.0 | ||||||
| Mrs Gray | 1 | £6.0.0 | £0.2.0 | ||||||
| John Cairncross | 1 | £9.0.0 | £0.3.0 | ||||||
| Robert Miller | 1 | £12.0.0 | £0.8.0 | ||||||
| William Thom | 1 | £12.0.0 | £0.8.0 | ||||||
| David Ouchterlony | 1 | £10.0.0 | £0.6.8 | ||||||
| Oliver Fairwether | 1 | £13.0.0 | £0.8.8 | ||||||
| Keith & Buterworth | 1 | £12.0.0 | £0.8.0 | ||||||
| Peter Kidd | 1 | £11.0.0 | £0.7.4 | ||||||
| John Comb | 1 | £8.0.0 | £0.2.8 | ||||||
| John Dalglish | 1 | £9.0.0 | £0.3.0 | ||||||
| Christopher Ross | 1 | £5.0.0 | £0.1.8 | ||||||
| William Bisset | 1 | £9.0.0 | £0.3.0 | ||||||
| Henry Tullo | 1 | £12.0.0 | £0.8.0 | ||||||
| Daniel Robertson | 1 | £12.0.0 | £0.8.0 | ||||||
| Benjamin Nicoll | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander Sweep | 1 | £10.0.0 | £0.6.8 | ||||||
| David McIsaace | 1 | £6.0.0 | £0.2.0 | ||||||
| Thomas Hally | 1 | £6.0.0 | £0.2.0 | ||||||
| Robert Paterson | 1 | £7.0.0 | £0.2.4 | ||||||
| Charles Anderson | 1 | £7.0.0 | £0.2.4 | ||||||
| Carried Forward | 71 | £329.0.0 | £249.0.0 | £13.15.8 |
Transcribe other information
28
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).