, 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=29){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 | 71 | £329.0.0 | £249.0.0 | £13.15.8 | |||||
| Messrs Maffan & Gray | 1 | £6.0.0 | £0.2.0 | ||||||
| James Doig | 1 | £5.0.0 | £0.1.8 | ||||||
| John Allan | 1 | £5.0.0 | £0.1.8 | ||||||
| James Wright | 1 | £6.0.0 | £0.2.0 | ||||||
| Peter Hanlon | 1 | £10.0.0 | £0.6.8 | ||||||
| Patrick Smith | 1 | £10.0.0 | £0.6.8 | ||||||
| John Hunter | 1 | £10.0.0 | £0.6.8 | ||||||
| Andrew Willson | 1 | £6.0.0 | £0.2.0 | ||||||
| William Keith | 1 | £6.0.0 | £0.2.0 | ||||||
| James More | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Bell | 1 | £8.0.0 | £0.2.8 | ||||||
| James Allan | 1 | £5.0.0 | £0.1.8 | ||||||
| Thomas Guthrie | 1 | £9.0.0 | £0.3.0 | ||||||
| John Baxter Jun [Junior] | 1 | £5.0.0 | £0.1.8 | ||||||
| James Duncan | 1 | £9.0.0 | £0.3.0 | ||||||
| Alexander Williamson | 1 | £8.0.0 | £0.2.8 | ||||||
| William Webster Jun [Junior] | 1 | £9.0.0 | £0.3.0 | ||||||
| David Howe | 1 | £5.0.0 | £0.1.8 | ||||||
| The Dundee Banking Co. [Company] | 1 | £21.0.0 | £1.6.3 | ||||||
| Total | 90 | £429.0.0 | £279.0.0 | £21.0.0 | £17.15.3 | ||||
| Proof | |||||||||
| £429.0.0 of Estimation on Shops at 4d [£0.0.4] per £ | £7.3.0 | ||||||||
| £279.0.0 of Estimation on Shops at 8d [£0.0.8] per £ | £9.6.0 | ||||||||
| The Dundee Banking Coy [Company] £21.0.0 Estimation at 1/3 [£0.1.3] | £1.6.3 | ||||||||
| £17.15.3 |
Transcribe other information
29
I Daniel Ross Surveyor aforesaid do hereby certify that upon
careful examination, I find the foregoing duties amt [amount]
to the sum of Seventeen pounds fifteen Shillings and three pence
Sterling and that upon the two day of Novr [November] I deliver-
-ed to Mr James Dick Collr [Collector] for the Burgh aforesaid, an
exact duplicate of the acct [account], which Contained my Oath
that the preceding inhabitants were duly served with
Notices of the dates aforesaid intimating that they were to
be Charged with the sums hereby certified to be due
from them.
Daniel Ross 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).