, 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=33){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 |
|---|---|---|---|---|---|---|---|---|---|
| Jul 1788 | John Storrie Grocer | £8.0.0 | £0.2.8 | ||||||
| Grass Market | William Forrest Grocer | £14.0.0 | £0.9.4 | ||||||
| South side | Robert Reid Grocer | £5.0.0 | £0.1.8 | ||||||
| William Armstrong Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Willliam Sawers Grocer | £7.0.0 | £0.2.4 | |||||||
| James Bertram Iron Monger | £10.0.0 | £0.6.8 | |||||||
| Gilbert Jamieson Mercht. [Merchant] | £10.0.0 | £.6.8 | |||||||
| William Wemys Bookseller | £9.0.0 | £0.3.0 | |||||||
| Alexander Black Grocer | £6.0.0 | £0.2.0 | |||||||
| Andrew Miller Spirit Dealer | 10 | £5.0.0 | £0.1.8 | ||||||
| William Spottiswood Iron Monger | £18.0.0 | £0.18.0 | |||||||
| John Calder Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| Thomas Forrest Grocer | £8.0.0 | £0.7.8 | |||||||
| Andrew Murray Tobacconist | £10.0.0 | £0.6.8 | |||||||
| Edward Thomson Iron Monger | £9.0.0 | £0.3.0 | |||||||
| David Gray Grocer | £12.0.0 | £0.8.0 | |||||||
| John Dick Tobacconist | £12.0.0 | £0.8.0 | |||||||
| John Fraser Leather Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| James Scott Grocer | £10.0.0 | £0.6.8 | |||||||
| John Campbell Iron Monger | 20 | £10.0.0 | £0.6.8 | ||||||
| Mark Watt Tobacconist | £20.0.0 | £1.5.0 | |||||||
| James Scott Iron Monger | £15.0.0 | £0.15.0 | |||||||
| Thomas Henderson Iron Monger | £14.0.0 | £0.9.4 | |||||||
| George Grindlay Leather Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| Alexander Bruce Mercht. [Merchant] | £9.0.0 | £0.3.0 | |||||||
| John Richmond Seed Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| William Anderson Iron Monger | £10.0.0 | £0.6.8 | |||||||
| Thomas Stewart Tin Man | £8.0.0 | £0.2.8 | |||||||
| John Ferguson Copper Smith | £7.0.0 | £0.2.4 | |||||||
| Thomas Armstrong Copper Smith | 30 | £10.0.0 | £0.6.8 | ||||||
| Mrs Boswall Grocer | £5.0.0 | £0.1.8 | |||||||
| James Strachan Grocer | £5.0.0 | £0.1.8 | |||||||
| Thomas Spence Grocer | £8.0.0 | £0.2.8 | |||||||
| Thomas Rodgers Grocer | £5.0.0 | £0.1.8 | |||||||
| John Archibald Grocer | £6.0.0 | £0.1.0 | |||||||
| Alexander Rentoul Grocer | £5.0.0 | £0.1.8 | |||||||
| John Riddoch Spirit Dealer | £6.0.0 | £0.2.0 | |||||||
| Mrs Cockburn Tin Woman | £12.0.0 | £0.8.0 | |||||||
| Carried over | 38 | £129.0.0 | £180.0.0 | £33.0.0 | £20.0.0 | £11.1.0 |
Transcribe other information
Survey of Shops in the City of Edin. [Edinburgh] from 5th April 1788 to the 5th
April. 1789Shop Tax. By Robert Maughan Assistant Surveyor
Transcriber's notes
Date at left hand side not visible
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).