, 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=35){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 | 75 | £277.0.0 | £337.0.0 | £66.0.0 | £20.0.0 | £20.4.8 | |||
| Mrs Davidson Grocer | £6.0.0 | £0.2.0 | |||||||
| Thomas Carmichael Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| John Dunsmuir & son Merchts. [Merchants] | £20.0.0 | £1.5.0 | |||||||
| Alexander Ramage Mercht. [Merchant] | £7.0.0 | £0.6.8 | |||||||
| Wright & Brooks Mercht. [Merchant] | 80 | £10.0.0 | £0.6.8 | ||||||
| John Mann Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| Clelland & Mollyson Watch Mrs. [Makers] | £14.0.0 | £0.9.4 | |||||||
| William Gibson Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| James Reid Spirit Dealers | £8.0.0 | £0.2.8 | |||||||
| Donald Monro Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| John Black Mercht. [Merchant] | £16.0.0 | £0.16.0 | |||||||
| Walter Russell Mercht. [Merchant] | £16.0.0 | £0.16.0 | |||||||
| Mrs Wilson Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| Miss Gibson Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| William Campbell Tobacconist | 90 | £10.0.0 | £0.6.8 | ||||||
| William Wood Bookseller | £12.0.0 | £0.8.0 | |||||||
| William Miller Mercht. [Merchant] | £7.0.0 | £0.2.4 | |||||||
| Robert Watson Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| Adam Wilson Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| George Pirrie Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| Mansfield Stewart Mercht. [Merchant] | £7.0.0 | £0.2.4 | |||||||
| George Dewar Mercht. [Merchant] | £18.0.0 | £0.18.0 | |||||||
| Miss Mair Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| James McAulay Apothecary | £16.0.0 | £0.16.0 | |||||||
| Alexander Ramage Mercht. [Merchant] | 100 | £8.0.0 | £0.2.8 | ||||||
| Samuel Paterson Mercht. [Merchant] | £18.0.0 | £0.18.0 | |||||||
| Claud Inglis Mercht. [Merchant] | £16.0.0 | £0.16.0 | |||||||
| James Laing Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Fraser Marshall & Son Mercht. [Merchant] | £18.0.0 | £0.18.0 | |||||||
| John Armour Mercht. [Merchant] | £24.0.0 | £1.10.0 | |||||||
| Henry Murray Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Fraser Blair Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Edward Hodges Mercht. [Merchant] | £15.0.0 | £0.15.0 | |||||||
| Miss Taylor Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Bowie & Co. [Company] Mercht. [Merchant] | 110 | £21.0.0 | £1.6.3 | ||||||
| William McLean Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Miss Hepburn Milliner | £16.0.0 | £0.16.0 | |||||||
| Carried over | 112 | £379.0.0 | £418.0.0 | £215.0.0 | £125.0.0 | £38.16.3 |
Transcribe other information
33
City of Edinh. [Edinburgh] form 1788 to 1789
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).