, 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=63){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1788 | Town of Elgin | ||||||||
| Doctor Thomas Stephen | 1 | £6.0.0 | £0.2.0 | ||||||
| William Williamson Junr [Junior] Mercht [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Provost Stephen Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| John Forsyth Merchant | 1 | £10.0.0 | £0.6.8 | ||||||
| John Brander and Co [Company] | 1 | £5.0.0 | £0.1.8 | ||||||
| Provost Duff Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| Doctor Dougal | 1 | £5.0.0 | £0.1.8 | ||||||
| Baillie John Ritchie Mercht [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| Baillie Alexander Brander | 1 | £8.0.0 | £0.2.8 | ||||||
| John Simpson Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| William Innes Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Mr William Robertson Mercht [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Mrs Robert Petrie | 1 | £5.0.0 | £0.1.8 | ||||||
| Messrs Archibald & James Craigs | 1 | £6.0.0 | £0.2.0 | ||||||
| Robertson & Forsyth | 1 | £5.0.0 | £0.1.8 | ||||||
| John Forsyth Banking house | 1 | £6.0.0 | £0.2.0 | ||||||
| 17 | £85.0.0 | £20.0.0 | £2.1.8 | ||||||
| 7 Shops at £0.2.0 each is | £0.14.0 | ||||||||
| 1 shop at £0.2.8 is | £0.2.8 | ||||||||
| 7 shops at £0.1.8 each is | £0.11.8 | ||||||||
| 2 shops at £0.6.8 each is | £0.13.4 | ||||||||
| £2.1.8 | |||||||||
| 85 £ at £0.0.4 is | £1.8.4 | ||||||||
| 20 £ at £0.0.8 is | £0.13.4 | ||||||||
| £2.1.8 | |||||||||
| John Jamieson Merchant | £6.0.0 | £0.2.0 |
Transcribe other information
[page] 63
Survey of the SHOP TAX arisen within the Town of Elgin from the 5th day of April 1788 to the fifth day of April 1789 By Pat [Patrick] McDonald Surveyor
Transcriber's notes
Surveyor's name shown in different format as it is a signature
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).