, 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=46){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 | £199.0.0 | £54.0.0 | £5.2.4 | |||||
| Alexander Orrock Grocer | £6.0.0 | £0.2.0 | |||||||
| James Maltman Apothicary | 40 | £7.0.0 | £0.2.4 | ||||||
| Alexander Ferguson Grocer | £10.0.0 | £0.6.8 | |||||||
| Andrew Fisher Grocer | £5.0.0 | £0.1.8 | |||||||
| James Moffatt Crockery Seller | £6.0.0 | £0.2.0 | |||||||
| Peter Thomson Grocer | £5.0.0 | £0.1.8 | |||||||
| David Anderson Grocer | £10.0.0 | £0.6.8 | |||||||
| Hugh McGregor Grocer | £6.0.0 | £0.2.0 | |||||||
| Thomas Murray Grocer | £6.0.0 | £0.2.0 | |||||||
| Mrs Cockburn Grocer | £5.0.0 | £0.1.8 | |||||||
| John Pirrie Grocer | £9.0.0 | £0.3.0 | |||||||
| David Greig Grocer | 50 | £10.0.0 | £0.6.8 | ||||||
| Mrs Stewart Grocer | £8.0.0 | £0.2.8 | |||||||
| Mrs Mcdonald Grocer | £5.0.0 | £0.1.8 | |||||||
| Mrs Turnbull Grocer | £9.0.0 | £0.3.0 | |||||||
| Peter Warren Grocer | £5.0.0 | £0.1.8 | |||||||
| Biggar & Co. [Company] Lint Merchants | £7.0.0 | £0.2.4 | |||||||
| William Gowan Grocer | £7.0.0 | £0.2.4 | |||||||
| James Mcdonald Grocer | £6.0.0 | £0.2.0 | |||||||
| John Dunbar Grocer | £5.0.0 | £0.1.8 | |||||||
| Mrs Spalding Confectioner | £8.0.0 | £0.2.8 | |||||||
| William Chisholm Grocer | 60 | £6.0.0 | £0.2.0 | ||||||
| Alexander Forbes Grocer | £6.0.0 | £0.2.0 | |||||||
| Cowgate Fort South Side | Lawrence Houston Broker | £5.0.0 | £0.1.8 | ||||||
| John Kettle Broker | £5.0.0 | £0.1.8 | |||||||
| Alexander McPherson Grocer | £6.0.0 | £0.2.0 | |||||||
| Colin Dow Grocer | £5.0.0 | £0.1.8 | |||||||
| John Mchattie Grocer | £5.0.0 | £0.1.8 | |||||||
| Hugh Sinclair Spirit dealer | £5.0.0 | £0.1.8 | |||||||
| William Thomson Grocer | £5.0.0 | £0.1.8 | |||||||
| James Kidd Leather Cutter | £5.0.0 | £0.1.8 | |||||||
| Andrew McLean Lint Mercht. [Merchant] | 70 | £5.0.0 | £0.1.8 | ||||||
| William McIntosh Lint Mercht. [Merchant] | £5.0.0 | £0.1.8 | |||||||
| James Mcnaught Grocer | £5.0.0 | £0.1.8 | |||||||
| William Kinnaird Apothecary | £9.0.0 | £0.3.0 | |||||||
| Carried Over | 75 | £396.0.0 | £94.0.0 | £9.14.8 |
Transcribe other information
46
SHOP TAX
City of Edinh. [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).