, 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=50){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 | £74.0.0 | £90.0.0 | £69.0.0 | £124.0.0 | £125.0.0 | £115.0.0 | £37.17.5 | |
| William Carnochan Grocer | £12.0.0 | £0.8.0 | |||||||
| James Thomson Perfumer | 40 | £7.0.0 | £0.2.4 | ||||||
| 4 Aug 1788 | Charles Wilson Grocer | £5.0.0 | £0.1.8 | ||||||
| James Mcdonald Grocer | £6.0.0 | £0.2.0 | |||||||
| William Chalmers Sadler | £5.0.0 | £0.1.8 | |||||||
| James Robertson Grocer | £6.0.0 | £0.2.0 | |||||||
| Miss Ferguson Mercht [Merchant] | £6.0.0 | £0.2.0 | |||||||
| Thomas Neil Tin Man | £8.0.0 | £0.2.8 | |||||||
| 19 Jul 1788 | Thomas Simson Grocer | £5.0.0 | £0.1.8 | ||||||
| Manderstone & Co. [Company] Apothecaries | £12.0.0 | £0.8.0 | |||||||
| John Greenhill Grocer | £5.0.0 | £0.1.8 | |||||||
| Mrs Farquhar Grocer | 50 | £6.0.0 | £0.2.0 | ||||||
| Hanover Street | |||||||||
| Hanover Street | Mrs Mayleston Grocer | £12.0.0 | £0.8.0 | ||||||
| Peter & Co. [Company] Grocers | £15.0.0 | £0.15.0 | |||||||
| 4 Aug 1788 | John McIntosh Grocers | £20.0.0 | £1.5.0 | ||||||
| Daniel Forbes Grocers | £5.0.0 | £0.1.8 | |||||||
| 19 Jul 1788 | P Mazzoni Perfumer | £18.0.0 | £0.18.0 | ||||||
| John White Grocer | £5.0.0 | £0.1.8 | |||||||
| 4 Aug 1788 | John Knox Grocer | £5.0.0 | £0.1.8 | ||||||
| William Mcbeain Grocer | £5.0.0 | £0.1.8 | |||||||
| Samuel Hunter Grocer | £5.0.0 | £0.1.8 | |||||||
| Nicol Lenain Grocer | 60 | £15.0.0 | £0.15.0 | ||||||
| Archibald McCoull Candle Mr [Maker] | £10.0.0 | £0.6.8 | |||||||
| George Small Confectioner | £10.0.0 | £0.6.8 | |||||||
| George Clark Grocer | £15.0.0 | £0.15.0 | |||||||
| 19 Jul 1788 | David Gordon Grocer | £10.0.0 | £0.6.8 | ||||||
| John Ewing Grocer | £10.0.0 | £0.6.8 | |||||||
| 4 Aug 1788 | Alexander Smart Stationer | £10.0.0 | £0.6.8 | ||||||
| Fredrick Street | Andrew Oliver Grocer | £6.0.0 | £0.2.0 | ||||||
| William Smith Grocer | £5.0.0 | £0.1.8 | |||||||
| Catherine Taylor Grocer | £10.0.0 | £0.6.8 | |||||||
| John Sime Grocer | 70 | £5.0.0 | £0.1.8 | ||||||
| Thomas Johnston Grocer | £8.0.0 | £0.2.8 | |||||||
| 19 Jul 1788 | Henry Noltie Grocer | £10.0.0 | £0.6.8 | ||||||
| David Gray & Son Grocer | £15.0.0 | £0.15.0 | |||||||
| 4 Sep 1788 | Thomas Kerr Haberdasher | £33.0.0 | £3.6.0 | ||||||
| South Bridge Street | James Cooper Mercht [Merchant] | £58.0.0 | £5.16.0 | ||||||
| Carried Over | 75 | £182.0.0 | £196.0.0 | £147.0.0 | £144.0.0 | £125.0.0 | £206.0.0 | £57.9.1 |
Transcribe other information
50
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).