, 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=43){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 | £194.0.0 | £267.0.0 | £150.0.0 | £124.0.0 | £135.0.0 | £237.0.0 | £67.17.11 | |
| Patrick Robertson Jeweller | £14.0.0 | £0.9.4 | |||||||
| Alexander Gardiner Jeweller | £8.0.0 | £0.2.8 | |||||||
| William McKenzie Jeweller | £8.0.0 | £0.2.8 | |||||||
| James Gilliland Jeweller | £6.0.0 | £0.2.0 | |||||||
| William Dempster Jeweller | 80 | £10.0.0 | £0.6.8 | ||||||
| William Creech Bookseller | £35.0.0 | £3.10.0 | |||||||
| John Gloag Mercht [Merchant] | £30.0.0 | £3.0.0 | |||||||
| James Anderson Mercht [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Thomas Hutchison Mercht [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Messrs Gray & Co. [Company] Merchts [Merchants] | £12.0.0 | £0.8.0 | |||||||
| Skirving & Co. [Company] Mercht [Merchants] | £9.0.0 | £0.3.0 | |||||||
| Henry Duncan Mercht [Merchant] | £12.0.0 | £0.8.0 | |||||||
| David Bridges Mercht [Merchant] | £14.0.0 | £0.9.4 | |||||||
| Francis Armstrong Mercht [Merchant] | £12.0.0 | £0.8.0 | |||||||
| Miss Millar [Mercht] Merchant | 90 | £6.0.0 | £0.2.0 | ||||||
| William Galloway Mercht [Merchant] | £12.0.0 | £0.8.0 | |||||||
| James Munro Perfumer | £6.0.0 | £0.2.0 | |||||||
| James Stewart Mercht [Merchant] | £7.0.0 | £0.2.4 | |||||||
| Francis Armstrong Mercht [Merchant] | £16.0.0 | £0.16.0 | |||||||
| Mrs Hutchison Mercht [Merchant] | £13.0.0 | £0.8.8 | |||||||
| Anderson & Saunderson Mercht [Merchant] | £18.0.0 | £0.18.0 | |||||||
| Robert Gilmour Perfumer | £9.0.0 | £0.3.0 | |||||||
| William Cuming Shoe Mr [Maker] | £5.0.0 | £0.1.8 | |||||||
| James Hewit Gold Smith | £9.0.0 | £0.3.0 | |||||||
| Archibald Jack Grocer | 100 | £10.0.0 | £0.6.8 | ||||||
| James Gray Watch Mr [Maker] | £8.0.0 | £0.2.8 | |||||||
| George Bogue Toy Seller | £5.0.0 | £0.1.8 | |||||||
| James Sym Glover | £5.0.0 | £0.1.8 | |||||||
| William Stark Comb Mr [Maker] | £7.0.0 | £0.2.4 | |||||||
| Thomas Kennedy Glover | £6.0.0 | £0.2.0 | |||||||
| David Stewart Glover | £5.0.0 | £0.1.8 | |||||||
| David Stewart Glover | £9.0.0 | £0.3.0 | |||||||
| John Begrie Grocer | £8.0.0 | £0.2.8 | |||||||
| Angus McPherson Mercht [Merchant] | £9.0.0 | £0.3.0 | |||||||
| Archibald Napier Apothecary | 110 | £12.0.0 | £0.8.0 | ||||||
| George Anderson Grocer | £10.0.0 | £0.6.8 | |||||||
| Mrs Watt Grocer | £6.0.0 | £0.2.0 | |||||||
| Carried Over | 112 | £335.0.0 | £398.0.0 | £184.0.0 | £164.0.0 | £135.0.0 | £302.0.0 | £80.6.3 |
Transcribe other information
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Shop Tax
City of Edin [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).