, 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=49){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 |
|---|---|---|---|---|---|---|---|---|---|
| Henry Morris Mercht. [Merchant] | £25.0.0 | £2.3.9 | |||||||
| Young & Trotter upholsterers | £50.0.0 | £5.0.0 | |||||||
| John Brough upholsterers | £16.0.0 | £0.16.0 | |||||||
| William Vallence Glover | £5.0.0 | £0.1.8 | |||||||
| William Humble Sadler | £16.0.0 | £0.16.0 | |||||||
| William Ainsley Sadler | £20.0.0 | £1.5.0 | |||||||
| Montgomery & Steele Confectioners | £20.0.0 | £1.5.0 | |||||||
| J & Andrew Bruce Mercht. [Merchants] | £20.0.0 | £1.5.0 | |||||||
| James McKenzie Glover | £30.0.0 | £3.0.0 | |||||||
| John Sibbald Iron Monger | 10 | £35.0.0 | £3.10.0 | ||||||
| Thomas Johnston Sadler | £25.0.0 | £2.3.9 | |||||||
| Daniel Stewart Perfumer | £12.0.0 | £0.8.0 | |||||||
| Hunter Lyon Michael | £5.0.0 | £0.1.8 | |||||||
| Alxander McKellar Grocer | £5.0.0 | £0.1.8 | |||||||
| Hamilton Dun Grocer | £8.0.0 | £0.2.8 | |||||||
| St. Andrews Street | James Culbert Sadler | £20.0.0 | £1.5.0 | ||||||
| Robert Herriot Seed Mercht. [Merchant] | £10.0.0 | £0.6.8 | |||||||
| William Fraser Tin Man | £18.0.0 | £0.18.0 | |||||||
| John & James Ainsley Stationers | £19.0.0 | £0.19.0 | |||||||
| Richard Cheyne Stationers | 20 | £25.0.0 | £2.3.9 | ||||||
| William Chisholm Haberdasher | £10.0.0 | £0.6.8 | |||||||
| John Keltie Perfumer | £25.0.0 | £2.3.9 | |||||||
| Pohl & Hennikers Stay Mrs [Makers] | £14.0.0 | £0.9.4 | |||||||
| J. Dalmahoy & Son Shoe Mks [Makers] | £25.0.0 | £2.3.9 | |||||||
| Alexander Fraser Grocer | £10.0.0 | £0.6.8 | |||||||
| William McEwan Grocer | £8.0.0 | £0.2.8 | |||||||
| Lamont & Co. [Company] Apothecaries | £24.0.0 | £1.10.0 | |||||||
| St. Davids Street | Jonathan Clark Grocer | £8.0.0 | £0,2.8 | ||||||
| John Baxter Grocer | £5.0.0 | £0.1.8 | |||||||
| George Street | David Clark Grocer | 30 | £5.0.0 | £0.1.8 | |||||
| William & Robert Christie Shoe Mrs [Makers] | £7.0.0 | £0.2.4 | |||||||
| 1 Aug 1788 | William Craig Grocer Rose Street | £5.0.0 | £0.1.8 | ||||||
| Jul 1788 | James Milne Shoe Mr [Maker] | £6.0.0 | £0.2.0 | ||||||
| Aug 1788 | George Munro Watch Mr [Maker] | £12.0.0 | £0.8.0 | ||||||
| Jul 1788 | John Galloway Grocer | £12.0.0 | £0.8.0 | ||||||
| Mrs Gilchrist Grocer | £10.0.0 | £0.6.8 | |||||||
| William Scott Shoe Mr [Maker] | £7.0.0 | £0.2.0 | |||||||
| Carried Over | 38 | £74.0.0 | £90.0.0 | £69.0.0 | £124.0.0 | £125.0.0 | £115.0.0 | £37.17.5 |
Transcribe other information
49
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).