, 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=5){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 |
|---|---|---|---|---|---|---|---|---|---|
| 19 Nov 1788 | Burgh Abdn [Aberdeen] Brot, [Brought] over | 144 | £755.0.0 | £218.0.0 | £136.0.0 | £40.0.0 | £60.0.0 | £35.3.0 | |
| Provost Cruden | 1 | £10.0.0 | £0.6.8 | ||||||
| 20 Nov 1788 | Alexander Duguid Mt [Merchant] | 1 | £10.0.0 | £0.6.8 | |||||
| David Middleton | 1 | £7.0.0 | £0.2.4 | ||||||
| John Smith Peuterer | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr Peter Duguid Mt [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Cushny Mt [Merchant] | 1 | £8.0.0 | £0.2.8 | ||||||
| William Gibson Mt [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander Scot Upholsterer | 1 | £7.0.0 | £0.2.4 | ||||||
| James Crystie Sadler [Saddler] | 1 | £5.0.0 | £0.1.8 | ||||||
| George Sim Sadler [Saddler] | 1 | £5.0.0 | £0.1.8 | ||||||
| James Smith Goldsmith | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr Alexander Garden Mt [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Mr Alexander Smith Mt [Merchant] | 1 | £7.0.0 | £0.2.4 | ||||||
| Mr Dalmahoy Shoemr. [Shoemaker] | 1 | £8.0.0 | £0.2.8 | ||||||
| Total Burgh Aberdeen | 158 | £836.0.0 | £239.0.0 | £136.0.0 | £40.0.0 | £60.0.0 | £37.3.4 |
Transcribe other information
Page 5th
£836.0.0 at 4d [£0.0.4] each is £13.18.8
£239.0.0 at 8d [£0.0.8] is £7.18.8
£136.0.0 at 1/ [£0.1.0] is £6.16.0
£40.0.0 at 1/3 [£0.1.3] is £2.10.0
£60.0.0 at 2/ [£0.2.0] is £6.0.0
£37.3.4 proof
I Neil McInnes Surveyor aforesaid Do hereby Certify that upon Careful examination of the
foregoing Rates of Duties They amount in whole to Thirty Seven pounds three shillings
& four pence And I do make Oath that Notices were left with the whole foregoing
Inhabitants or at their dwelling houses of the respective dates aforesaid that they
were to be Charged with the rates and duties set agt. [against] their several names.
Sworn at Aberdeen 30 Decem [December] 1788. Neil McInnes Surveyor
George Auldjo William Copland Collector
Transcriber's notes
There are no "notes". I don't know how to get rid of all the 'Yes' boxes.
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).