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 |
|---|---|---|---|---|---|---|---|---|---|
| 1789 | Robert Dott Reed Mr. [Maker] | £6.0.0 | £0.2.0 | ||||||
| Grass Market | Craig & Hume Reed Mr. [Makers] | £5.0.0 | £0.1.8 | ||||||
| Alexander Ross Quill Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| John Ballantyne Wool Mercht. [Merchant] | £6.0.0 | £0.2.0 | |||||||
| James Wright Taylor | £7.0.0 | £0.2.4 | |||||||
| Miss McFarlane Mantua Mr [Maker] | £9.0.0 | £0.3.0 | |||||||
| Castle Hill | John Anna Book binder | £6.0.0 | £0.2.0 | ||||||
| Dr. [Doctor] Hamilton Midwife | £42.0.0 | £4.4.0 | |||||||
| William Deas Silk Dyer | £8.0.0 | £0.2.8 | |||||||
| Mrs Thomson hair dresser | 10 | £6.0.0 | £0.2.0 | ||||||
| Mrs McCoull Sells Medicine | £10.0.0 | £0.6.8 | |||||||
| John Wright hair dresser | £6.0.0 | £0.2.0 | |||||||
| Peter White Bookbinder | £6.0.0 | £0.2.0 | |||||||
| Robert Spence Dentist | £25.0.0 | £2.3.9 | |||||||
| William Colbert Wig Mr [Maker] | £5.0.0 | £0.1.8 | |||||||
| James Ruddiman Hatter | £10.0.0 | £0.6.8 | |||||||
| David Alexander Shoe Mr. [Maker] | £6.0.0 | £0.2.0 | |||||||
| David Murray Watch Mr [Maker] | £6.00 | £0.2.0 | |||||||
| James White Barber | £8.0.0 | £0.2.8 | |||||||
| Morocco's Close | James Jeffrey Barber | 20 | £8.0.0 | £0.2.8 | |||||
| James Logan Musical Instrument Mr. [Maker] | £9.0.0 | £0.3.0 | |||||||
| William Fraser Taylor | £30.0.0 | £3.0.0 | |||||||
| Robert Walker Surgeon | £14.0.0 | £0.9.4 | |||||||
| Mrs Smitton Bookbinder | £12.0.0 | £0.8.0 | |||||||
| John More Painter | £10.0.0 | £0.6.8 | |||||||
| Andrew Murray Wig Mr. [Maker] | £6.0.0 | £0.2.0 | |||||||
| Richard Horsburgh Musical Instrument Mr. [Maker] | £8.0.0 | £0.2.8 | |||||||
| Advocate's Close | William Barclay Taylor | £15.0.0 | £0.15.0 | ||||||
| Mrs Pillans Spirit dealer | £12.0.0 | £0.8.0 | |||||||
| Miss Waddle Mantua Mr. [Maker] | 30 | £25.0.0 | £2.3.9 | ||||||
| Alexander Bruce hair dresser | £10.0.0 | £0.6.8 | |||||||
| James Paton Minature Painter Cowgate | £7.0.0 | £0.2.4 | |||||||
| [Bal. Knie] Weathr [Weather] Glass Mr. [Maker] | £16.0.0 | £0.16.0 | |||||||
| Bull's Turnpike | John Findlay Stay Mr. [Maker] | £10.0.0 | £0.6.8 | ||||||
| Joseph Yule hair dresser | £6.0.0 | £0.2.0 | |||||||
| Mrs Hart Milliner | £20.0.0 | £1.5.0 | |||||||
| Mrs Hamilton Milliner | £25.0.0 | £2.3.9 | |||||||
| Carried Over | 37 | £140.0.0 | £88.0.0 | £31.0.0 | £20.0.0 | £75.0.0 | £72.0.0 | £21.16.7 |
Transcribe other information
Additional Survey of the SHOP TAX in the City of Edinburgh 53
from the 5th day of April 1788 To the 5th day of April 1789 By Robert Maughan Assistant Surveyor
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).