, 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=40){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 | £136.0.0 | £215.0.0 | £419.0.0 | £360.0.0 | £300.0.0 | £635.0.0 | £142.12.8 | |
| James Shirlaw Grocer | £8.0.0 | £0.2.8 | |||||||
| Mrs Moodie Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| Preddie & Sons Hatters | £12.0.0 | £0.8.0 | |||||||
| Archibald McCoull Candle Mr. [Maker] | £7.0.0 | £0.2.4 | |||||||
| Mrs McQueen Tin Woman | £18.0.0 | £0.18.0 | |||||||
| John Baxter Glazier | £8.0.0 | £0.2.8 | |||||||
| Andrew Boog Cutler | £10.0.0 | £0.6.8 | |||||||
| James West Shoe Mr. [Maker] | 120 | £7.0.0 | £0.2.4 | ||||||
| Alexander Watson Grocer | £6.0.0 | £0.2.0 | |||||||
| St. John's Cross | William Watson Cabinet Mr. [Maker] | £8.0.0 | £0.2.8 | ||||||
| Alexander Mchattie Grocer | £8.0.0 | £0.2.8 | |||||||
| James Paterson Grocer | £5.0.0 | £0.1.8 | |||||||
| William Fraser Grocer. | £5.0.0 | £0.1.8 | |||||||
| Alexander Bell Tobacconist | £8.0.0 | £0.2.8 | |||||||
| Thomas Russell Grocer | £7.0.0 | £0.2.4 | |||||||
| George Small Confectioner | £10.0.0 | £0.6.8 | |||||||
| James Mason Grocer | £7.0.0 | £0.2.4 | |||||||
| William Scott Grocer | 130 | £5.0.0 | £0.1.8 | ||||||
| Mrs Christel Broker | £9.0.0 | £0.3.0 | |||||||
| Henry Young Grocer | £5.0.0 | £0.1.8 | |||||||
| Andrew Hutchison Shoe Mr. [Maker] | £6.0.0 | £0.2.0 | |||||||
| James Peddie Grocer | £6.0.0 | £0.2.0 | |||||||
| William Neilson Apothecary | £14.0.0 | £0.9.4 | |||||||
| William Murray Mercht. [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Miss Still Haberdasher | £9.0.0 | £0.3.0 | |||||||
| William Peacock Tobacconist | £7.0.0 | £0.2.4 | |||||||
| George Rae Candle Mr. [Maker] | £5.0.0 | £0.1.8 | |||||||
| George Murray Grocer | 140 | £5.0.0 | £0.1.8 | ||||||
| Alexander Hendry Grocer | £14.0.0 | £0.9.4 | |||||||
| John Mitchell Junr. [Junior] Grocer | £14.0.0 | £0.9.4 | |||||||
| John Howie Hosier | £8.0.0 | £0.2.8 | |||||||
| John Gardiner Pewterer | £9.0.0 | £0.3.0 | |||||||
| John Aitken Broker | £5.0.0 | £0.1.8 | |||||||
| John Keltenback Clock Mr. [Maker] | £12.0.0 | £0.8.0 | |||||||
| John Guthrie Bookseller | £11.0.0 | £0.7.4 | |||||||
| Robert Dempster Apothecarry | £12.0.0 | £0.8.0 | |||||||
| Miss Still Haberdasher | £8.0.0 | £0.2.8 | |||||||
| Second Division | 149 | £312.0.0 | £336.0.0 | £437.0.0 | £360.0.0 | £300.0.0 | £635.0.0 | £150.10.0 |
Transcribe other information
Shop Tax. City of 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).