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 | £182.0.0 | £196.0.0 | £147.0.0 | £144.0.0 | £125.0.0 | £206.0.0 | £57.9.1 | |
| William Lamb Upholsterer | £57.0.0 | £5.14.0 | |||||||
| A. & J. McKinlay Haberdashers | £47.0.0 | £4.14.0 | |||||||
| John Ferrier Hosier | £23.0.0 | £1.8.9 | |||||||
| John Jackson Hatter | £21.0.0 | £1.6.3 | |||||||
| Robert Paterson Sadler | 80 | £19.0.0 | £0.19.0 | ||||||
| John Campbell & Co. [Company] Haberdrs. [Haberdashers] | £47.0.0 | £4.14.0 | |||||||
| William Allan Haberdashers | £47.0.0 | £4.14.0 | |||||||
| James Thomson & Son | £20.0.0 | £1.5.0 | |||||||
| Adam Dalmahoy Glover | £20.0.0 | £1.5.0 | |||||||
| James Inglis Haberdasher | £33.0.0 | £3.6.0 | |||||||
| James Mason China Man | £27.0.0 | £2.7.3 | |||||||
| Robert Wilson Cabinet Mr. [Maker] | £21.0.0 | £1.6.3 | |||||||
| Thomas Neilson & Co. [Company] Mercht. [Merchants] | £23.0.0 | £1.8.9 | |||||||
| Robert Mcgachen Mercht. [Merchant] | £27.0.0 | £2.7.3 | |||||||
| T. & J. Ruddiman Booksellers | 90 | £26.0.0 | £2.5.6 | ||||||
| John Brough Cabinet Mr. [Maker] | £15.0.0 | £0.15.0 | |||||||
| James Beatson Hosier | £23.0.0 | £1.8.9 | |||||||
| Fraser Shand Mercht. [Merchant] | £20.0.0 | £1.5.0 | |||||||
| Forrest Louden Mercht. [Merchant] | £23.0.0 | £1.8.9 | |||||||
| Sheppards & Co. [Company] Grocers | £20.0.0 | £1.5.0 | |||||||
| Mr James Burn Haberdr. [Haberdasher] | £15.0.0 | £0.15.0 | |||||||
| Miss Henderson Milliner | £15.0.0 | £0.15.0 | |||||||
| William Simkin Crockery Seller | £8.0.0 | £0.2.8 | |||||||
| A. Gilchrist & Co. [Company] Haberdashers | £30.0.0 | £3.0.0 | |||||||
| Robert Cuming Stay Mr [Maker] | 100 | £15.0.0 | £0.15.0 | ||||||
| Alexander Williamson Mr. [Maker] | £15.0.0 | £0.15.0 | |||||||
| John Neall Senr. [Senior] Haberdasher | £15.0.0 | £0.15.0 | |||||||
| Angus Mcdonald Mercht. [Merchant] | £27.0.0 | £2.7.3 | |||||||
| Jams Murray Grocer | £15.0.0 | £0.15.0 | |||||||
| Peter Gibson Haberdasher | £30.0.0 | £3.0.0 | |||||||
| Robert Scott Apothocery | £30.0.0 | £3.0.0 | |||||||
| John Neall Junr. [Junior] Haberdasher | £45.0.0 | £4.10.0 | |||||||
| Braidwood & Bruce upholsterers | £47.0.0 | £4.14.0 | |||||||
| Edward Innes Confectioner | £50.0.0 | £5.0.0 | |||||||
| Robert Kerr Haberdasher | 110 | £23.0.0 | £1.8.9 | ||||||
| Hogg & Mcdonald Haberdasher | £23.0.0 | £1.8.9 | |||||||
| John McNiven Grocer | £23.0.0 | £1.8.9 | |||||||
| Carried Over | 112 | £190.0.0 | £196.0.0 | £286.0.0 | £404.0.0 | £232.0.0 | £669.0.0 | £136.9.0 |
Transcribe other information
51
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).