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 | 72 | £253.0.0 | £194.0.0 | £140.0.0 | £20.0.0 | £75.0.0 | £72.0.0 | £32.13.11 | |
| Mrs Chalmers Plumber | £5.0.0 | £0.1.8 | |||||||
| Charles Watson Cabinet Mr. [Maker] | £6.0.0 | £0.2.0 | |||||||
| George Watson Portrait Painter | £14.0.0 | £0.9.4 | |||||||
| Mrs Roberts Milliner | £10.0.0 | £0.6.8 | |||||||
| Benjiman Bonar Taylor | £8.0.0 | £0.2.8 | |||||||
| George Neilson Broker | £5.0.0 | £0.1.8 | |||||||
| Miss Brown Milliner | £6.0.0 | £0.2.0 | |||||||
| James Corbet Taylor | 80 | £8.0.0 | £0.2.8 | ||||||
| Miss Robertson Mantua Mr. [Maker] | £5.0.0 | £0.1.8 | |||||||
| Robert Kinningburgh Glazier | £10.0.0 | £0.6.8 | |||||||
| William Richardson Smith | £8.0.0 | £0.2.8 | |||||||
| Mar 1789 | Richard Foster Wright | £7.0.0 | £0.2.4 | ||||||
| Alexander Grant Taylor | £7.0.0 | £0.2.4 | |||||||
| James McNab Taylor | £8.0.0 | £0.2.8 | |||||||
| Henry Michie Shoe Mr. [Maker] | £9.0.0 | £0.3.0 | |||||||
| George Mitchell Shoe Mr. [Maker] | £6.0.0 | £0.2.0 | |||||||
| Dr. [Doctor] Arrott Surgeon | £18.0.0 | £0.18.0 | |||||||
| Skinner's Close | James McKain Taylor | 90 | £7.0.0 | £0.2.4 | |||||
| William Gordon Brewer Grass Market | £10.0.0 | £0.6.8 | |||||||
| David Kirkcaldy Stay Mr. [Maker] | £7.0.0 | £0.2.4 | |||||||
| Alexander Watt Cabinet Mr. [Maker] | £5.0.0 | £0.1.8 | |||||||
| James Currie Shoe Mr. [Maker] | £6.0.0 | £0.2.0 | |||||||
| Thomas Hay Surgeon | £20.0.0 | £1.5.0 | |||||||
| Young & Carfrae Milliners | £25.0.0 | £2.3.9 | |||||||
| Miss Niccollson Milliners | £30.0.0 | £3.0.0 | |||||||
| James Tait Brush Mr. [Maker] | £10.0.0 | £0.6.8 | |||||||
| Thomas Grub Hair dresser | £8.0.0 | £0.2.8 | |||||||
| Clark & Son Glaziers | 100 | £5.0.0 | £0.1.8 | ||||||
| ? of Bell's Wynd | John Dow Cork Cutters | £6.0.0 | £0.2.0 | ||||||
| Mrs Horsburgh Milliner | £9.0.0 | £0.3.0 | |||||||
| James Spence hair dresser | £12.0.0 | £0.8.0 | |||||||
| Thomas Sommers Glazier | £10.0.0 | £0.6.8 | |||||||
| John Paterson Taylor | £12.0.0 | £0.8.0 | |||||||
| Burnets Close | Alexander Rannie Glazier | £8.0.0 | £2.8.0 | ||||||
| Covenant Close | James Latta Surgeon | £12.0.0 | £0.8.0 | ||||||
| William Vair Wig Mr. [Maker] | £14.0.0 | £0.9.4 | |||||||
| Carried Over | 108 | £402.0.0 | £308.0.0 | £158.0.0 | £40.0.0 | £100.0.0 | £102.0.0 | £46.6.4 |
Transcribe other information
35
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).