, 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=3){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 |
|---|---|---|---|---|---|---|---|---|---|
| Burgh Abdn [Aberdeen] Brot. [Brought] over | 69 | £353.0.0 | £123.0.0 | £51.0.0 | £40.0.0 | £15.0.8 | |||
| James Mill Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr Alexander Glennie Mt [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| Mr Cutbertson | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr Ferguson Druggist | 1 | £8.0.0 | £0.2.8 | ||||||
| Messers Paterson & Brown | 1 | £6.0.0 | £0.2.0 | ||||||
| George Roger Goldsmith | 1 | £5.0.0 | £0.1.8 | ||||||
| 17 Nov 1788 | George Craig Shoemaker | 1 | £7.0.0 | £0.2.4 | |||||
| John Henderson Mt [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| George Pirie Mt [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Joseph Watson Mt [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr George Forbes Coppersmith | 1 | £15.0.0 | £0.15.0 | ||||||
| Alexander Clark Mt [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| James Balfour Mt [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| James Maitland Mt [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Colquhon McGregor Mt [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| James Mellace Mt [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| John Rae Mt [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr Lumsden Mt [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| William Davidson Mt [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr James Thomson Mt [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| William Mortimer Stationer | 1 | £7.0.0 | £0.2.4 | ||||||
| James Robinson Mt [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Nathaniel Steuart | 1 | £7.0.0 | £0.2.4 | ||||||
| Alexander Booth Mt [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr Simpson Bank | 1 | £30.0.0 | £3.0.0 | ||||||
| Robert Reid Mt [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Messers Hat & Mitchel | 1 | £9.0.0 | £0.3.0 | ||||||
| Mrs Forbes Shoemaker | 1 | £8.0.0 | £0.2.8 | ||||||
| Miss Tait | 1 | £6.0.0 | £0.2.0 | ||||||
| William Couts Druggist | 1 | £8.0.0 | £0.2.8 | ||||||
| John Bruce Mt [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| William Mortimer Mt [Merchant] | 1 | £14.0.0 | £0.9.4 | ||||||
| James Aiken Mt [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Peter Barron Mt [Merchant] | 1 | £14.0.0 | £0.9.4 | ||||||
| Robert Sherriff | 1 | £5.0.0 | £0.1.8 | ||||||
| James Balfour | 1 | £5.0.0 | £0.1.8 | ||||||
| George Petrie Mert [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr John Jamieson Mt [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| Carried Over | 107 | £577.0.0 | £151.0.0 | £66.0.0 | £40.0.0 | £30.0.0 | £23.9.0 |
Transcribe other information
Page 3d
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).