, 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=45){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 |
|---|---|---|---|---|---|---|---|---|---|
| William MeikleJohn & Co [Company] Spirit dealers | £11.0.0 | £0.7.4 | |||||||
| Hugh McKay Copper Smith | £7.0.0 | £0.2.4 | |||||||
| Alexander Maitland Grocer | £9.0.0 | £0.3.0 | |||||||
| William Allan Mercht [Merchant] | £10.0.0 | £0.6.8 | |||||||
| John Gilmour Rope Mr [Rope Maker] | £5.0.0 | £0.1.8 | |||||||
| Michael Shearer Clock Mr [Clock Maker] | £5.0.0 | £0.1.8 | |||||||
| Mrs Tweedie Grocer | £7.0.0 | £0.2.4 | |||||||
| Archibald Mcphail Grocer | £5.0.0 | £0.1.8 | |||||||
| Ann Cairns Grocer | £5.0.0 | £0.1.8 | |||||||
| John Lockhart Tin Man | 10 | £5.0.0 | £0.1.8 | ||||||
| John Hardie Tin Man | £6.0.0 | £0.2.0 | |||||||
| Thomas Ferguson Copper Smith | £6.0.0 | £0.2.0 | |||||||
| Alexander Abercromby Grocer | £6.0.0 | £0.2.0 | |||||||
| John Spottiswood Iron Monger | £12.0.0 | £0.8.0 | |||||||
| Balfour & Son Merchts [Merchants] | £10.0.0 | £0.6.8 | |||||||
| John Sinclair Seed Mercht [Merchant] | £11.0.0 | £0.7.4 | |||||||
| William Hunter Pewterer | £8.0.0 | £0.2.8 | |||||||
| William Hamilton Grocer | £5.0.0 | £0.1.8 | |||||||
| James Ross Tobacconist | £8.0.0 | £0.2.8 | |||||||
| William & Thomas Hunter Grocers | 20 | £9.0.0 | £0.3.0 | ||||||
| Peter Calder Grocer | £7.0.0 | £0.2.4 | |||||||
| Cowgate Head | Mrs Barr Grocer | £7.0.0 | £0.2.4 | ||||||
| James Geddes Grocer | £9.0.0 | £0.3.0 | |||||||
| Thomas Dewar Tobacconist | £5.0.0 | £0.1.8 | |||||||
| Mrs Murray Grocer | £5.0.0 | £0.1.8 | |||||||
| William Thomson Grocer | £5.0.0 | £0.1.8 | |||||||
| David Robertson Smith | £7.0.0 | £0.2.4 | |||||||
| James Douglas Shoe Mr [Shoe Maker] | £6.0.0 | £0.2.0 | |||||||
| John Hamilton Grocer | £7.0.0 | £0.2.4 | |||||||
| Hugh Glass Grocer | 30 | £7.0.0 | £0.2.4 | ||||||
| Alexander Holmes Grocer | £5.0.0 | £0.1.8 | |||||||
| Mrs Ramage Grocer | £5.0.0 | £0.1.8 | |||||||
| Daniel McNaughton Grocer | £5.0.0 | £0.1.8 | |||||||
| John Goodsman Hosier | £5.0.0 | £0.1.8 | |||||||
| James Wallace Grocer | £5.0.0 | £0.1.8 | |||||||
| William Davidson Basket Mr [Maker] | £5.0.0 | £0.1.8 | |||||||
| William Davidson Junr [Junior] Basket Maker | £5.0.0 | £0.1.8 | |||||||
| George Clark Grocer | £5.0.0 | £0.1.8 | |||||||
| Carried over | 38 | £199.0.0 | £54.0.0 | £5.2.4 |
Transcribe other information
SHOP TAX
City of Edinburgh 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).