, 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=61){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 |
|---|---|---|---|---|---|---|---|---|---|
| Original Survey | 717 | £2122.0.0 | £1919.0.0 | £1216.0.0 | £1384.0.0 | £742.0.0 | £1986.0.0 | £510.3.2 | |
| Additional Survey | 251 | £931.0.0 | 5£63.0.0 | £429.0.0 | £10.0.0 | £256.0.0 | £392.0.0 | £128.11.8 | |
| 968 | £3053.0.0 | £2482.0.0 | £1645.0.0 | £1564.0.0 | £998.0.0 | £2378.0.0 | £638.14.10 |
Transcribe other information
61
SHOP TAX
City of Edinh. [Edinburgh] 1788 To 1789
Proof
£3053.0.0 at 4d [£0.0.4] £50.17.8
£2482.0.0 at 8d [£0.0.8] £82.14.8
£1645.0.0 at 1/ [£0.1.0] £82.5.0
£1564.0.0 at 1/3 [£0.1.3] £97.15.0
£998.0.0 at 1/9 [£0.1.9] £87.6.6
£2378.0.0 at 2/ [£0.2.0] £237.16.0
Total £638.14.10
I Robert Maughan Assistant Surveyor Aforesaid do hereby certify that upon careful
Examination of the foregoing Several Rates and Duties I find they Amount in Whole
to Six hundred & Thirty eight Pounds Fourteen shillings and Ten pence Sterling
and that upon the Twenty Fourth day of March Seventeen hundred Eighty
Eight years I delivered to Mr George McQueen Collector of the said Duties for
the City of Edinh. [Edinburgh] an exact Duplicate of Foregoing Account duly examined
& Compared which contained My Oath that Notices were left with the
Several Inhabitants or at their Shops of the Dates annexed to their respective
Names that they were charged with the Sums hereby certified to be due
by them 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).