, 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=36){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 | 112 | £379.0.0 | £418.0.0 | £215.0.0 | 125.0.0 | £38.16.3 | |||
| Miss Aitken Mercht. [Merchant] | £7.0.0 | £0.2.4 | |||||||
| John Lothian Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Miss Pringle Milliner | £14.0.0 | £0.9.4 | |||||||
| Ritchie & Handyside Merchts. [Merchants] | £14.0.0 | £0.9.4 | |||||||
| Thomas Campbell & Co. [Company] Merchts. [Merchants] | £35.0.0 | £3.10.0 | |||||||
| John Grieve Mercht. [Merchant] | £25.0.0 | £2.3.9 | |||||||
| Miss Hutton Milliner | £20.0.0 | £1.5.0 | |||||||
| James Monro Perfumer | 120 | £12.0.0 | £0.8.0 | ||||||
| Kinnear & Son Bankers | £20.0.0 | £1.5.0 | |||||||
| Robert Johnston Mercht. [Merchant] | £30.0.0 | £3.0.0 | |||||||
| Donald Smith Banker | £10.0.0 | £0.6.8 | |||||||
| Thomas Carmichael Mercht. [Merchant] | £9.0.0 | £0.3.0 | |||||||
| Bertram & Gardner Bankers | £24.0.0 | £1.10.0 | |||||||
| Richard Richardson Tea Dealer | £10.0.0 | £0.6.8 | |||||||
| Allan & Stewart Bankers | £33.0.0 | £3.6.0 | |||||||
| Alexander Houstoun Bankers | £20.0.0 | £1.5.0 | |||||||
| Peter Forrester & Co.[Company] Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| William Murray Shoe Mr. [Maker] | 130 | £12.0.0 | £0.8.0 | ||||||
| William Dalrymple Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| James Clark Shoe Mr. [Maker] | £12.0.0 | £0.8.0 | |||||||
| Mansfield & Co. [Company] Bankers | £46.0.0 | £4.12.0 | |||||||
| James & Richard McLean Merchts. [Merchants] | £10.0.0 | £0.6.8 | |||||||
| Tory & Buchan Mercht. [Merchant] | £49.0.0 | £4.18.0 | |||||||
| John Hall Young Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| John Law Tobacconist | £14.0.0 | £0.9.4 | |||||||
| Peter Robertson Mercht. [Merchant] | £16.0.0 | £0.16.0 | |||||||
| James Dickson Bookseller | £25.0.0 | £2.3.9 | |||||||
| James Carfrae Mercht. [Merchant] | 140 | £30.0.0 | £3.0.0 | ||||||
| James Elder Mercht. [Merchant] | £32.0.0 | £3.4.0 | |||||||
| Mrs Spalding Confectioners | £14.0.0 | £0.9.4 | |||||||
| William Gray Bookseller | £16.0.0 | £0.16.0 | |||||||
| John Muir Mercht. [Merchant] | £25.0.0 | £2.3.9 | |||||||
| William Turnbull Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Leslie & Co. [Company] Seed Mercht [Merchant] | £30.0.0 | £3.0.0 | |||||||
| James Simpson Stationer | £20.0.0 | £1.5.0 | |||||||
| Peter Forrester & Co. [Company] Mercht. [Merchant] | £45.0.0 | £4.10.0 | |||||||
| William Coulter Hosier | £24.0.0 | £1.10.0 | |||||||
| First Division | 149 | £395.0.0 | £574.0.0 | £247.0.0 | £293.0.0 | £75.0.0 | £330.0.0 | £95.18.10 |
Transcribe other information
[Page] 4th
36
Shop Tax.
City of [Edinh.] Edinburgh from 1788 to 1789.
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).