, 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=48){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 | 112 | £569.0.0 | £175.0.0 | £15.6.4 | |||||
| Robert Charleton Grocer | £10.0.0 | £0.6.8 | |||||||
| James McLeith Bookseller | £9.0.0 | £0.3.0 | |||||||
| John McClure Bookseller | £8.0.0 | £0.2.8 | |||||||
| Thomas Potts Grocer | £12.0.0 | £0.8.0 | |||||||
| William Sturrock Grocer | £10.0.0 | £0.6.8 | |||||||
| William Gilbert Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| James Wright Pewterer | £6.0.0 | £0.2.0 | |||||||
| Robert Douglas Mercht. [Merchant] | 120 | £8.0.0 | £0.2.8 | ||||||
| James Alexander Grocer | £5.0.0 | £0.1.8 | |||||||
| Robert Moncur Shoe Mr. [Maker] | £5.0.0 | £0.1.8 | |||||||
| George Gray Apothecary | £5.0.0 | £0.1.8 | |||||||
| James Cowan Candle Mr. [Maker] | £5.0.0 | £0.1.8 | |||||||
| Thomas Hunter Grocer | £8.0.0 | £0.2.8 | |||||||
| Samuel Gilmour Rope Mr. [Maker] | £7.0.0 | £0.2.4 | |||||||
| James Richmond Seed Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| Hay & Co. [Company] Grocers | £9.0.0 | £0.3.0 | |||||||
| William Westwater Whip Mr. [Maker] | £5.0.0 | £0.1.8 | |||||||
| William Broadwood Iron Monger | 130 | £13.0.0 | £0.8.8 | ||||||
| Duncan Mcdonald Grocer | £5.0.0 | £0.1.8 | |||||||
| Walter Scott Iron Monger | £7.0.0 | £0.2.4 | |||||||
| D. Sommerville Tobacconist | £5.0.0 | £0.1.8 | |||||||
| John Young Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| Walter Johnston Grocer | £8.0.0 | £0.2.8 | |||||||
| Duncan Cameron Grocer | £5.0.0 | £0.1.8 | |||||||
| William Scott Pewterer | £5.0.0 | £0.1.8 | |||||||
| Mrs Lind Grocer | £5.0.0 | £0,1.8 | |||||||
| John Howden Sadler | £7.0.0 | £0.2.4 | |||||||
| David Shand Grocer | 140 | £5.0.0 | £0.1.8 | ||||||
| 19.Jul 1788 Newtown | Dicksons & Fair Seed Merchts. [Merchants] | £20.0.0 | £1.5.0 | ||||||
| John Pettigrew Grocer | £8.0.0 | £0.2.8 | |||||||
| Daniel Hogg Grocer | £5.0.0 | £0.1.8 | |||||||
| St. Ann's Street | Duncan Irvine Grocer | £10.0.0 | £0.6.8 | ||||||
| John Gibb Hosier | £8.0.0 | £0.2.8 | |||||||
| James Sanders Shoe Mr. [Maker] | £7.0.0 | £0.2.4 | |||||||
| John McIntyre Grocer | £5.0.0 | £0.1.8 | |||||||
| John Spottiswood Iron Monger | £20.0.0 | £1.5.0 | |||||||
| Mrs Robertson Haberdasher | £20.0.0 | £1.5.0 | |||||||
| Fourth Division | 149 | £740.0.0 | £240.0.0 | £80.0.0 | £25.6.5 |
Transcribe other information
48
SHOP TAX
City of Edinh. [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).