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 | 37 | £140.0.0 | £88.0.0 | £31.0.0 | £20.0.0 | £75.0.0 | £72.0.0 | £21.16.7 | |
| Miss Hope Milliner | £15.0.0 | £0.15.0 | |||||||
| Miss Hope Mantua Mr. [Maker] | £10.0.0 | £0.6.8 | |||||||
| Miss Little Milliner | 40 | £16.0.0 | £0.16.0 | ||||||
| Mrs Kidd Milliner | £16.0.0 | £0.16.0 | |||||||
| Charles Small hair dresser | £16.0.0 | £0.16.0 | |||||||
| 18 Mar 1789 | Richard Livingston Organ Builder | £5.0.0 | £0.1.8 | ||||||
| William Butters Wright | £10.0.0 | £0.6.8 | |||||||
| William Cowan Mercht. [Merchant] | £8.0.0 | £0.2.8 | |||||||
| William White Cutler | £10.0.0 | £2.6.8 | |||||||
| Mrs Wilson Milliner | £16.0.0 | £0.16.0 | |||||||
| Berenger's Close | James Tait Taylor | £5.0.0 | £0.1.8 | ||||||
| George Hill Dyer | £10.0.0 | £0.6.8 | |||||||
| Robert Johnston hair dresser | 50 | £12.0.0 | £0.8.0 | ||||||
| Daniel MckInnon hair dresser | £7.0.0 | £0.2.4 | |||||||
| Peter Sangster Bookbinder | £10.0.0 | £0.6.8 | |||||||
| William Robertson Broker | £12.0.0 | £0.8.0 | |||||||
| Wilkie & Co. [Company] Mantua Mr. [Maker] | £15.0.0 | £0.15.0 | |||||||
| Anthony Delachapelle Lace Mercht. [Merchant] | £7.0.0 | £0.2.4 | |||||||
| George McLean Fishing Rod Mr. [Maker] | £6.0.0 | £0.2.0 | |||||||
| Nicol Houison Shoe Mr. [Maker] | £8.0.0 | £0.2.8 | |||||||
| St. John's Cross | Alexander Walker Brewer | £10.0.0 | £0.6.8 | ||||||
| Gavin Wilson Shoe Mr. [Maker] | £5.0.0 | £0.1.8 | |||||||
| Thomas Craigie Stay Mr. [Maker] | 60 | £8.0.0 | £0.2.8 | ||||||
| John Young Taylor | £12.0.0 | £0.8.0 | |||||||
| William Rollo Taylor | £7.0.0 | £0.2.4 | |||||||
| St Mary's Wynd | Robert Cleghorn Shoe Mr. [Maker] | £10.0.0 | £0.6.8 | ||||||
| Thomas Grant Fishing Rod Mr. [Maker] | £8.0.0 | £0.6.8 | |||||||
| James Telfair Stay Mr. [Maker] | £5.0.0 | £0.1.8 | |||||||
| George Muir Broker | £5.0.0 | £0.1.8 | |||||||
| Alexander Leggat Broker | £5.0.0 | £0.1.8 | |||||||
| Andrew Melross Taylor | £8.0.0 | £0.2.8 | |||||||
| Deas & Buchan Painters | £15.0.0 | £0.15.0 | |||||||
| Walter Touch Stay Mr. [Maker] | 70 | £5.0.0 | £0.1.8 | ||||||
| James Fraser Barber | £5.0.0 | £0.1.8 | |||||||
| David Mather Broker | £6.0.0 | £0.2.0 | |||||||
| Carriede Over | 72 | £253.0.0 | £194.0.0 | £140.0.0 | £20.0.0 | £75.0.0 | £72.0.0 | £32.13.11 |
Transcribe other information
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).