, 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=38){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 | £19.0.0 | £91.0.0 | £149.0.0 | £153.0.0 | £125.0.0 | £215.0.0 | £57.16.0 | |
| William Gibson Habedasher | £30.0.0 | £3.0.0 | |||||||
| Stodart & McKell Silk Mercers | 40 | £50.0.0 | £5.0.0 | ||||||
| Ebenezer Mason Mercht. [Merchant] | 40 | £35.0.0 | £3.10.0 | ||||||
| 17 Jul 1788 | Mrs Dow Toy Seller | £20.0.0 | £1.5.0 | ||||||
| Corri & Sutherland Music Seller | £20.0.0 | £1.5.0 | |||||||
| Bow & Co. [Company] Haberdashers | £45.0.0 | £4.10.0 | |||||||
| William Trotter Confectioner | £50.0.0 | £5.0.0 | |||||||
| Miss Douglas Milliner | £20.0.0 | £1.5.0 | |||||||
| James Charles Hosier | £12.0.0 | £0.8.0 | |||||||
| James Zett Hatter | £30.0.0 | £3.0.0 | |||||||
| James Cooper Mercht. [Merchant] | £30.0.0 | £3.0.0 | |||||||
| Mrs Pym Milliner | 50 | £13.0.0 | £0.8.8 | ||||||
| Robert Gibson Haberdasher | £15.0.0 | £0.15.0 | |||||||
| Thomas Brown Mercht [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Nicol Sommerville Haberdr [Haberdasher] | £25.0.0 | £2.3.9 | |||||||
| Robert Plenderleith Linen Draper | £30.0.0 | £3.0.0 | |||||||
| Charles Oatts Shoe Mr. [Maker] | £19.0.0 | £0.19.0 | |||||||
| Dalgleish & Dickie Watch Mrs. [Makers] | £30.0.0 | £3.0.0 | |||||||
| Brodie & Co. [Company] Milliners | £25.0.0 | £2.3.9 | |||||||
| John Moncrieff Apothecary | £30.0.0 | £3.0.0 | |||||||
| West & Co. [Company] Shoe Mrs. [Makers] | £20.0.0 | £1.5.0 | |||||||
| William Stewart Glover | 60 | £18.0.0 | £0.18.0 | ||||||
| William Raeburn Perfumer | £30.0.0 | £3.0.0 | |||||||
| George Anderson Haberdasher | £21.0.0 | £1.6.3 | |||||||
| John Jenkins Prefumers | £21.0.0 | £1.6.3 | |||||||
| Miss Storries Haberdashers | £30.0.0 | £3.0.0 | |||||||
| Alexander Brown Bookseller | £18.0.0 | £0.18.0 | |||||||
| James Ranken Mercht [Merchant] | £16.0.0 | £0.16.0 | |||||||
| Archibald Mcdowall Mercht. [Merchant] | £18.0.0 | £.018.0 | |||||||
| Thomas Brown Ham Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| Alexader Laidlaw Tin Man | £18.0.0 | £0.18.0 | |||||||
| Alexander Fyffe Mercht. [Merchant] | 70 | £8.0.0 | £0.2.8 | ||||||
| Alexander Beverley Upholsterers | £18.0.0 | £0.18.0 | |||||||
| John Carlier & Co. [Company] Merchts. [Merchants] | £12.0.0 | £0.8.0 | |||||||
| J & A Bruce Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| William Morrison Spirit Dealer | £18.0.0 | £0.18.0 | |||||||
| Archibald Wilson Painter | £8.0.0 | £0.2.8 | |||||||
| Carried Over | 75 | £40.0.0 | £140.0.0 | £323.0.0 | £275.0.0 | £175.0.0 | £635.0.0 | £117.9.8 |
Transcribe other information
[Page] 6th
38
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).