, 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=4){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 |
|---|---|---|---|---|---|---|---|---|---|
| Burgh Abdn [Aberdeen] Brot [Brought] over | 107 | £577.0.0 | £151.0.0 | £66.0.0 | £40.0.0 | £30.0.0 | £23.9.0 | ||
| 18 Nov | George Smith Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | |||||
| Mr James Mill | 1 | £9.0.0 | £0.3.0 | ||||||
| William Morrison Mt [Merchant] | 1 | £14.0.0 | £0.9.4 | ||||||
| Robert Lamb | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander Sherriff | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Alexander Mitchel Mt [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| George Gray Mt [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Mr John Boyle Stationer | 1 | £7.0.0 | £0.2.4 | ||||||
| Mr James Gordon Mt [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr John Johnston Mt [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Hugh Gordon & Coy [Company] | 1 | £18.0.0 | £0.18.0 | ||||||
| Mr Adam Wilson | 1 | £7.0.0 | £0.2.4 | ||||||
| Mr Robert Garden Druggist | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Davidson Hatter | 1 | £6.0.0 | £0.2.0 | ||||||
| William Rait Mt [Merchant] | 1 | £11.0.0 | £0.7.4 | ||||||
| Mr William Leslie Druggist | 1 | £15.0.0 | £0.15.0 | ||||||
| John Leslie Jeweler | 1 | £6.0.0 | £0.2.0 | ||||||
| Mr Wilson Stoneware Mt [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Mrs Dyce | 1 | £18.0.0 | £0.18.0 | ||||||
| Mr Thomas Black | 1 | £10.0.0 | £0.6.8 | ||||||
| Charles Walker Mt [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| Miss Ramsay & McKenzie | 1 | £7.0.0 | £0.2.4 | ||||||
| Mr John Mercer | 1 | £7.0.0 | £0.2.4 | ||||||
| James Henderson Mt [Merchant] | 1 | £9.0.0 | £0.3.0 | ||||||
| John Reid Mt [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Provost Jopp | 1 | £10.0.0 | £0.6.8 | ||||||
| Miss Proctor | 1 | £10.0.0 | £0.6.8 | ||||||
| James Glass Saddler | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr Anderson Hat Shop | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr George Cruden Mt [Merchant] | 1 | £30.0.0 | £3.0.0 | ||||||
| Peter Gordon Saddler | 1 | £6.0.0 | £0.2.0 | ||||||
| 19 Nov 1788 | Mr James Anderson Barber | 1 | £19.0.0 | £0.19.0 | |||||
| William Shand Barber | 1 | £8.0.0 | £0.2.8 | ||||||
| John Sim Mert [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| James Clunes Mt [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| George Thom Mt [Merchant] | 1 | £12.0.0 | £0.8.0 | ||||||
| Patrick Booth Mt [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Carried over | 144 | £755.0.0 | £218.0.0 | £136.0.0 | £40.0.0 | £60.0.0 | £35.3.0 |
Transcribe other information
Page 4th
Transcriber's notes
The duty pennies column is obscured.
Not 100% sure about John "Mercer"
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).