, 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=42){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 | £124.0.0 | £140.0.0 | £115.0.0 | £44.0.0 | £15.4.8 | |||
| Hamilton & Co [Company] Grocer | £20.0.0 | £1.5.0 | |||||||
| Alexander Storrie Candle Mr. [Maker] | 40 | £6.0.0 | £0.2.0 | ||||||
| 22 Jul 1788 | The Royal Bank | £100.0.0 | £10.0.0 | ||||||
| 17 Jul 1788 | Robert Gourlay Haberdasher | £33.0.0 | £3.6.0 | ||||||
| Richard Dick Tobacconist | £12.0.0 | £0.8.0 | |||||||
| Patrick Sommerville Lint Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| Thomas Tibbets Hatter | £10.0.0 | £0.6.8 | |||||||
| John Eaves Grocer | £5.0.0 | £0.1.8 | |||||||
| Abram Newton Grocer | £10.0.0 | £0.6.8 | |||||||
| John Grant Grocer | £7.0.0 | £0.2.4 | |||||||
| John Stark Tobacconsist | £8.0.0 | £0.2.8 | |||||||
| Ebenezer Gardiner Linen Drapers | 50 | £20.0.0 | £1.5.0 | ||||||
| Inglis & Horner Silk Mercers [Merchants] | £35.0.0 | £3.10.0 | |||||||
| John Bell Bookseller | £28.0.0 | £2.9.0 | |||||||
| Charles Elliot Bookseller | £30.0.0 | £3.0.0 | |||||||
| Neil Stewart Music Seller | £19.0.0 | £0.19.0 | |||||||
| Alexander Allan Mercht. [Merchant] | £28.0.0 | £2.9.0 | |||||||
| William Gordon Bookseller | £20.0.0 | £1.5.0 | |||||||
| David Milne Mercht. [Merchant] | £28.0.0 | £2.9.0 | |||||||
| James Sibbald Bookseller | £26.0.0 | £2.5.6 | |||||||
| George Burton Iron Monger | £14.0.0 | £0.9.4 | |||||||
| Thomas Brown Stationer | 60 | £12.0.0 | £0.8.0 | ||||||
| Peter Hill Bookseller | £20.0.0 | £1.5.0 | |||||||
| John Hutton Paper Mercht. [Merchant] | £25.0.0 | £2.3.9 | |||||||
| Francis & James Howden Merchts. [Merchants] | £16.0.0 | £0.16.0 | |||||||
| Andrew Milligan Watchface Mr. [Marker] | £10.0.0 | £0.6.8 | |||||||
| 18 Jul 1788 | William Kieth Mecht [Merchant] | £11.0.0 | £0.7.4 | ||||||
| 22 Jul 1788 | Sir William Forbes & Co. [Company] Bankers | £39.0.0 | £3.18.0 | ||||||
| 18 Jul 1788 | James Mckenzie Jeweller | £14.0.0 | £0.9.4. | ||||||
| Robert Bowinar Jewellers | £10.0.0 | £0.6.8 | |||||||
| David Downie Jewellers | £14.0.0 | £0.9.4 | |||||||
| James Wiemys Goldsmith | 70 | £8.0.0 | £0.2.8 | ||||||
| Alexander Spence Goldsmith | £7.0.0 | £0.2.4 | |||||||
| Willliam Auld Goldsmith | £5.0.0 | £0.1.8 | |||||||
| Thomas Reid Watch Mr. [Maker] | £10.0.0 | £0.6.8 | |||||||
| Peter Mathie Watch Mr. [Maker] | £8.0.0 | £0.2.8 | |||||||
| John Millers Optician | £8.0.0 | £0.2.8 | |||||||
| Carried Over | 75 | £194.0.0 | £267.0.0 | £150.0.0 | £124.0.0 | £135.0.0 | £237.0.0 | £62.17.11 |
Transcribe other information
[Page] 10TH
42
Shop Tax.
City of Eding. [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).