, 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=47){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 | £396.0.0 | £94.0.0 | £9.14.8 | |||||
| John Elder Bookseller | £10.0.0 | £0.6.8 | |||||||
| John & George Taylor Mercht [Merchants] | £10.0.0 | £0.6.8 | |||||||
| George Mudie Bookseller | £8.0.0 | £0.2.8 | |||||||
| Alexander Fisher Grocer | £5.0.0 | £0.1.8 | |||||||
| Alexander Robertson Bookseller | 80 | £10.0.0 | £0.6.8 | ||||||
| Alexander Thomson Grocer | £9.0.0 | £0.3.0 | |||||||
| James Fraser Shoe Mt [Merchant] | £7.0.0 | £0.2.4 | |||||||
| John Thomson Grocer | £9.0.0 | £0.3.0 | |||||||
| William Miller Leather Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| William Downie Grocer | £7.0.0 | £0.2.4 | |||||||
| Peter McLean Grocer | £7.0.0 | £0.2.4 | |||||||
| John Greive Grocer | £5.0.0 | £0.1.8 | |||||||
| Andrew McIntosh Grocer | £5.0.0 | £0.1.8 | |||||||
| John Brown Grocer | £5.0.0 | £0.1.8 | |||||||
| John Small Grocer | 90 | £5.0.0 | £0.1.8 | ||||||
| Peter Butter Shoe Mr [Maker] | £5.0.0 | £0.1.8 | |||||||
| Robert Reid Grocer | £5.0.0 | £0.1.8 | |||||||
| Daniel Stewart Grocer | £6.0.0 | £0.2.0 | |||||||
| James Inglis Grocer | £5.0.0 | £0.1.8 | |||||||
| Andrew Wilson Grocer | £5.0.0 | £0.2.0 | |||||||
| Mrs Kennedy Grocer | £6.0.0 | £0.2.0 | |||||||
| James Hamilton Grocer | £5.0.0 | £0.1.8 | |||||||
| Duncan McIntyre Grocer | £5.0.0 | £0.1.8 | |||||||
| George Frier Tobacconist | £5.0.0 | £0.1.8 | |||||||
| Daniel Tod Grocer | 100 | £5.0.0 | £0.1.8 | ||||||
| William Lockhart Shoe Mr. [Maker] | £8.0.0 | £0.2.8 | |||||||
| James Aitchison Broker | £5.0.0 | £0.1.8 | |||||||
| Gordon & Handyside Grocers | £5.0.0 | £0.1.8 | |||||||
| William Hutchison Apothecary | £10.0.0 | £0.6.8 | |||||||
| John Henderson Grocer | £9.0.0 | £0.3.0 | |||||||
| Archibald Caverhill Grocer | £5.0.0 | £0.1.8 | |||||||
| John Wilson Grocer | £5.0.0 | £0.1.8 | |||||||
| Mrs Ramsey Grocer | £10.0.0 | £0.6.8 | |||||||
| George Don Shoe Mr [Maker] | £10.0.0 | £0.6.8 | |||||||
| Andrew Chalmers Grocer | 110 | £11.0.0 | £0.7.4 | ||||||
| Thomas Brown Grocer | £6.0.0 | £0.2.0 | |||||||
| John Jenkin Perfumer | £6.0.0 | £0.2.0 | |||||||
| Carried Over | 112 | £569.0.0 | £175.0.0 | £15.6.4 |
Transcribe other information
47
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).