, 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=39){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 | £40.0.0 | £140.0.0 | £323.0.0 | £275.0.0 | £175.0.0 | £645.0.0 | £117.9.8 | |
| Robert Marshall Grocer | £10.0.0 | £0.6.8 | |||||||
| Robert Stewart Grocer | £10.0.0 | £0.6.8 | |||||||
| Oatts & Sherriff Upholsterers | £25.0.0 | £2.3.9 | |||||||
| H Farquharson Carver & Gilder | £10.0.0 | £0.6.8 | |||||||
| William Nairne Mercht. [Merchant] | 80 | £15.0.0 | £0.15.0 | ||||||
| Mathew & Hunter Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| George Swan Mercht. [Merchant] | £22.0.0 | £1.7.6 | |||||||
| Angus Mcdonald Haberdr [Haberdasher] | £25.0.0 | £2.3.9 | |||||||
| Robert Ross Music Seller | £7.0.0 | £0.2.4 | |||||||
| James Miller Glover | £7.0.0 | £0.2.4 | |||||||
| John Swanston Grocer | £10.0.0 | £0.6.8 | |||||||
| Milne & Son Mercht. [Merchant] | £25.0.0 | £2.3.9 | |||||||
| Baird & Co. [Company] Spirit Dealers | £21.0.0 | £1.6.3 | |||||||
| John Ruskin Grocer | £25.0.0 | £2.3.9 | |||||||
| William Cooper Upholsterer | 90 | £25.0.0 | £2.3.9 | ||||||
| Phin & Pattison Haberdashers | £20.0.0 | £1.5.0 | |||||||
| James Fowler Stationers | £18.0.0 | £0.18.0 | |||||||
| Charles Oliphant Perfumers | £16.0.0 | £0.16.0 | |||||||
| Walter Brunton Sadlers | £16.0.0 | £0.16.0 | |||||||
| Robert Norrie Painter | £10.0.0 | £0.6.8 | |||||||
| William Fettes Grocer | £22.0.0 | £1.7.6 | |||||||
| John Veitch Crockery Seller | £5.0.0 | £0.1.8 | |||||||
| James Russell Upholsterers | £14.0.0 | £0.9.4 | |||||||
| Mrs Eagle Grocer | £16.0.0 | £0.16.0 | |||||||
| John Stewart Grocer | 100 | £6.0.0 | £0.2.0 | ||||||
| David Beatson Hosier | £8.0.0 | £0.2.8 | |||||||
| William Cowan Founder | £5.0.0 | £0.1.8 | |||||||
| John Craw Grocer | £8.0.0 | £0.2.8 | |||||||
| Alexander Crighton Grocer | £8.0.0 | £0.2.8 | |||||||
| John Paterson Trunk Mr. [Maker] | £8.0.0 | £0.2.8 | |||||||
| Mrs Innes Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| James Sivewright Comb Mr. [Maker] | £5.0.0 | £0.1.8 | |||||||
| Anthony Wilkison Gunn Maker | £6.0.0 | £0.2.0 | |||||||
| Robert Bagnell Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| Dunbar Pringle Mercht. [Merchant] | 110 | £11.0.0 | £0.7.4 | ||||||
| John Mcduff Bookseller | £5.0.0 | £0.1.8 | |||||||
| Mrs Ross Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| Carried Over | 112 | £136.0.0 | £215.0.0 | £419.0.0 | £360.0.0 | £300.0.0 | £635.0.0 | £142.12.8 |
Transcribe other information
[Page] 7th
39
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).