, 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=34){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 over | 38 | £129.0.0 | £180.0.0 | £33.0.0 | £20.0.0 | £11.1.0 | |||
| Colville & Bruce Merchts. [Merchants] | £10.0.0 | £0.6.8 | |||||||
| John Andrew Grocer | 40 | £8.0.0 | £0.2.8 | ||||||
| David Finlay Perfumer | £6.0.0 | £0.2.0 | |||||||
| William Govan Glazier | £5.0.0 | £0.1.8 | |||||||
| Janet Dowie Grocer | £6.0.0 | £0.2.0 | |||||||
| George Anderson Grocer | £6.0.0 | £0.2.0 | |||||||
| William Dawson Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| John Law Grocer | £7.0.0 | £0.2.4 | |||||||
| Mrs Mcdonald Apothecary | £10.0.0 | £0.6.8 | |||||||
| Alexander Ritchie Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Mrs McIntosh Grocer | £5.0.0 | £0.1.8 | |||||||
| Andrew Kinnear Mercht. [Merchant] | 50 | £10.0.0 | £0.6.8 | ||||||
| James Gardiner Apothecary | £10.0.0 | £0.6.8 | |||||||
| Alexander Lee Grocer | £5.0.0 | £0.1.8 | |||||||
| James Fife Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| Henry Watson Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| James & William Lawson Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Mrs Mcdonald Grocer | £12.0.0 | £0.8.0 | |||||||
| Walter Lothian Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| David Stevens Trunk Maker | £8.0.0 | £0.2.8 | |||||||
| Alexander Borthwick Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| William Yates Mercht [Merchant] | 60 | £5.0.0 | £0.1.8 | ||||||
| John Stewart Bookseller | £8.0.0 | £0.2.8 | |||||||
| David Reid Grocer | £10.0.0 | £0.6.8 | |||||||
| Robert Stevenson Painter | £9.0.0 | £0.3.0 | |||||||
| Thomson Buchan Cabinet Mr. [Maker] | £8.0.0 | £0.2.8 | |||||||
| Joseph Lachlan Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| James Duncan Mercht [Merchant] | £6.0.0 | £0.2.0 | |||||||
| John McKechney Mercht [Merchant] | £10.0.0 | £0.6.8 | |||||||
| James Goodsman Mercht [Merchant] | £10.0.0 | £0.6.8 | |||||||
| Andrew Lawson Grocer | £6.0.0 | £0.2.0 | |||||||
| Charles Robertson Mercht. [Merchant] | 70 | £14.0.0 | £0.9.4 | ||||||
| Robert Ferrier Wax Mrs. [Makers] | £18.0.0 | £0.18.0 | |||||||
| Robert Glen Grocer | £15.0.0 | £0.15.0 | |||||||
| Robert Brown Founder | £14.0.0 | £0.9.4 | |||||||
| Peter Stewart Tobacconist | £14.0.0 | £0.9.4 | |||||||
| Miss Allan Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Carried over | 75 | £277.0.0 | £332.0.0 | £66.0.0 | £20.0.0 | £20.4.8 |
Transcribe other information
34
Shop Tax.
City of Edinh. [Edinburgh] from 1788 to 1789
Transcriber's notes
Duty column 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).