, 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=41){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 |
|---|---|---|---|---|---|---|---|---|---|
| Hugh Finley Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| Mrs Cathie Grocer | £8.0.0 | £0.2.8 | |||||||
| Robert Burns Grocer | £10.0.0 | £0.6.8 | |||||||
| William Burns Grocer | £12.0.0 | £0.8.0 | |||||||
| George Stevenson Grocer | £10.0.0 | £0.6.8 | |||||||
| Peter Dow Hosier | £5.0.0 | £0.1.8 | |||||||
| John Dempster Grocer | £8.0.0 | £0.2.8 | |||||||
| Gavin McFadzen Apothecary | £8.0.0 | £0.2.8 | |||||||
| Thomas Harris Grocer | £19.0.0 | £0.19.0 | |||||||
| William Clarkson Perfumer | 10 | £5.0.0 | £0.1.8 | ||||||
| Robert Grant Fishing Rod Mr. [Maker] | £5.0.0 | £0.1.8 | |||||||
| Thomas Fell Grocer | £14.0.0 | £0.9.4 | |||||||
| Sheppard & Son Grocer | £18.0.0 | £0.18.0 | |||||||
| Sheppard & Son Tobacconists | £5.0.0 | £0.1.8 | |||||||
| Kenneth Mckenzie Apothecary | £12.0.0 | £0.8.0 | |||||||
| William Reid Grocer | £12.0.0 | £0.8.0 | |||||||
| Miss Pillans Milliner | £6.0.0 | £0.2.0 | |||||||
| John Herriot Candle Mrs. [Makers] | £10.0.0 | £0.6.8 | |||||||
| Brotherston & Anderson | £8.0.0 | £0.2.8 | |||||||
| William Miller Hatters | 20 | £8.0.0 | £0.2.8 | ||||||
| William Cuthbertson Sadlers | £8.0.0 | £0.2.8 | |||||||
| Mrs Murray Spirit dealer | £9.0.0 | £0.3.0 | |||||||
| Robert Sprott Candle Mr. [Maker] | £9.0.0 | £0.3.0 | |||||||
| Robert Aitchison Watch Mrs. [Makers] | £12.0.0 | £0.8.0 | |||||||
| Thomas Morgan Watch Mrs. [Makers] | £9.0.0 | £0.3.0 | |||||||
| James Walker Grocer | £12.0.0 | £0.8.0 | |||||||
| Josiah Maxton Sadlers | £15.0.0 | £0.15.0 | |||||||
| Robert Hay Broker | £9.0.0 | £0.3.0 | |||||||
| John Bonar Painter | £12.0.0 | £0.8.0 | |||||||
| John Moir Spirit dealers | 30 | £9.0.0 | £0.3.0 | ||||||
| John Douglas Hatter | £15.0.0 | £0.15.0 | |||||||
| Peter Lyon Optician | £5.0.0 | £0.1.8 | |||||||
| Mrs Ross Milliners | £16.0.0 | £0.16.0 | |||||||
| ? Jul 1788 | William Scott Banker | £16.0.0 | £0.16.0 | ||||||
| ? Jul 1788 | William Wardrope Grocer | £16.0.0 | £0.16.0 | ||||||
| John Gray Grocer | £24.0.0 | £1.10.0 | |||||||
| Robert Bremner Music Seller | £14.0.0 | £0.9.4 | |||||||
| James Dewar Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Carried Over | 38 | £124.0.0 | £140.0.0 | £115.0.0 | £44.0.0 | £15.4.8 |
Transcribe other information
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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).