, 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=56){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 | 108 | £402.0.0 | £308.0.0 | £158.0.0 | £40.0.0 | £100.0.0 | £102.0.0 | £46.6.4 | |
| Old Assembly Close | George Miller Cork Cutter | £6.0.0 | £0.2.0 | ||||||
| John Bennet Surgeon | 110 | £15.0.0 | £0.15.0 | ||||||
| George Jollie Taylor | £34.0.0 | £3.8.0 | |||||||
| Alexander Wilson Hatter | £10.0.0 | £0.6.8 | |||||||
| Robert Salton Glazier | £5.0.0 | £0.1.8 | |||||||
| James Richadson Taylor | £7.0.0 | £0.2.4 | |||||||
| Thomas Rickie Glazier | £11.0.0 | £0.7.4 | |||||||
| John Rae Surgeon | £35.0.0 | £3.10.0 | |||||||
| Alexander Greive Bookbinder | £8.0.0 | £0.2.8 | |||||||
| William Cleghorn Bookbinder | £6.0.0 | £0.2.0 | |||||||
| James Taylor Bookbinder | £9.0.0 | £0.3.0 | |||||||
| John Watt Broker | 120 | £11.0.0 | £0.7.4 | ||||||
| William Swan Hair Dresser | £7.0.0 | £0.2.4 | |||||||
| John Hunter Bookbinder | £8.0.0 | £0.2.8 | |||||||
| William Christie Bookbinder | £8.0.0 | £0.6.8 | |||||||
| Miss Grant Mantua Mr. [Maker] | £16.0.0 | £0.16.0 | |||||||
| Inglis & Dewar Surgeons | £20.0.0 | £1.5.0 | |||||||
| Forrester's Wynd | Robert Dewar Glazier | £6.0.0 | £0.2.0 | ||||||
| Innes & Mitchell Milliners | £8.0.0 | £0.2.8 | |||||||
| James McLachlan Shoe Mr. [Maker] | £6.0.0 | £0.2.0 | |||||||
| Robert Kerr Surgeon | £25.0.0 | £2.3.9 | |||||||
| John Hair Wig Mr. [Maker] | 130 | £5.0.0 | £0.1.8 | ||||||
| Malcolm Mcdermaid Broker | £5.0.0 | £0.1.8 | |||||||
| John Smeall Glazier | £6.0.0 | £0.2.0 | |||||||
| Tulloch & Co. [Company] Milliners | £18.0.0 | £0.18.0 | |||||||
| Ranken & Sibbald Taylors | £12.0.0 | £0.8.0 | |||||||
| James Gibson Surgeon | £16.0.0 | £0.16.0 | |||||||
| George Morris hair dresser | £7.0.0 | £0.2.4 | |||||||
| Andrew Miller Turner | £5.0.0 | £0.1.8 | |||||||
| John Butters Bookbinder | £5.0.0 | £0.1.8 | |||||||
| 20 Mar 1789 | John Spence Painter | £8.0.0 | £0.2.8 | ||||||
| Miss Muchett Mantua Mr. [Maker] | 140 | £7.0.0 | £0.2.4 | ||||||
| Thomas Smith Taylor | £5.0.0 | £0.1.8 | |||||||
| Richard Goodwin Shoe Mr. [Maker] | £5.0.0 | £0.1.8 | |||||||
| James Wilson Wright | £7.0.0 | £0.2.4 | |||||||
| Grant Miller hair dresser | £5.0.0 | £0.1.8 | |||||||
| John Kegie Stocking weaver | £6.0.0 | £0.2.0 | |||||||
| Carried Over | 145 | £562.0.0 | £352.0.0 | £223.0.0 | £60.0.0 | £125.0.0 | £171.0.0 | £64.0.9 |
Transcribe other information
[Page] 4th
56
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).