, 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=37){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 |
|---|---|---|---|---|---|---|---|---|---|
| Alexander Millar Iron Monger | £25.0.0 | £2.3.9 | |||||||
| E Balfour Stationer | £20.0.0 | £1.5.0 | |||||||
| Goldie & Co. [Company] Merchts. [Merchant] | £24.0.0 | £1.10.0 | |||||||
| Donald McLean Grocer | £22.0.0 | £1.7.6 | |||||||
| George Gray Mercht. [Merchant] | £14.0.0 | £0.9.4 | |||||||
| Esplin & Co. [Company] Mercht. [Merchants] | £16.0.0 | £0.16.0 | |||||||
| Charles Cowan Grocer | £21.0.0 | £1.6.3 | |||||||
| William Brown Mercht. [Merchant] | £18.0.0 | £0.15.0 | |||||||
| James Gillespie Tobacconist | £12.0.0 | £0.8.0 | |||||||
| Brown & Co. [Company] Watch Mrs [Makers] | 10 | £8.0.0 | £0.2.8 | ||||||
| Robert Laing Sadler | £14.0.0 | £0.9.4 | |||||||
| David Skae Grocer | £15.0.0 | £0.15.0 | |||||||
| James McLean Mercht. [Merchant] | £18.0.0 | £0.18.0 | |||||||
| Daniel Penman Apothecary | £10.0.0 | £0.6.8 | |||||||
| James White Apothecary | £20.0.0 | £1.5.0 | |||||||
| Hart & Son Shoe Mrs. [Makers] | £16.0.0 | £0.16.0 | |||||||
| William White Iron Monger | £10.0.0 | £0.6.8 | |||||||
| William Reid Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| Alexander Thomson Grocer | £45.0.0 | £4.10.0 | |||||||
| James Burnet Grocer | 20 | £16.0.0 | £0.16.0 | ||||||
| Samuel Watson Tobacconist | £16.0.0 | £0.16.0 | |||||||
| Joseph Scoffier Hosier | £25.0.0 | £2.3.9 | |||||||
| Clelland & Smith Bookseller | £24.0.0 | £1.10 | |||||||
| Mills Thomas Grocer | £40.0.0 | £4.0.0 | |||||||
| Thomas Johnston Sadler | £25.0.0 | £2.3.9 | |||||||
| Stewart & Campbell Apothecaries | £18.0.0 | £0.18.0 | |||||||
| William Bruce Upholsterer | £11.0.0 | £0.7.4 | |||||||
| James Spadin Grocer | £16.0.0 | £0.16.0 | |||||||
| George Spankie China Man | £30.0.0 | £3.0.0 | |||||||
| Husband Elder & Co. [Company] Confectioners | 30 | £40.0.0 | £4.0.0 | ||||||
| White & Mitchel Merchts. [Merchants] | £30.0.0 | £3.0.0 | |||||||
| John Howden Mercht. [Merchant] | £25.0.0 | £2.3.9 | |||||||
| Mrs Newton Milliner | £22.0.0 | £1.7.6 | |||||||
| James Weddel Confectioner | £30.0.0 | £3.0.0 | |||||||
| Charles Crawford Iron Monger | £10.0.0 | £6.8 | |||||||
| Andrew Wauchope Turner | £5.0.0 | £0.1.8 | |||||||
| William Young Cabinet Mr. [Maker] | £6.0.0 | £0.2.0 | |||||||
| Andrew Smith Perfumer | £25.0.0 | £2.3.9 | |||||||
| Carried over | 38 | £19.0.0 | £91.0.0 | £149.0.0 | £153.0.0 | £125.0.0 | £215.0.0 | £52.16.0 |
Transcribe other information
[Page] 5th
37
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).