, 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=67){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 Forres | ||||||||
| 2 Sep 1788 | Mr William Carnaby | 1 | £5.0.0 | £0.1.8 | |||||
| Mr James Anderson | 1 | £7.0.0 | £0.2.4 | ||||||
| Dr [Doctor] Dougal | 1 | £8.0.0 | £0.2.8 | ||||||
| John Gordon Esquire | 1 | £12.0.0 | £0.8.0 | ||||||
| Mr John Hoyes | 1 | £5.0.0 | £0.1.8 | ||||||
| Provost Forsyth | 1 | £12.0.0 | £0.8.0 | ||||||
| Dr [Doctor] Strath | 1 | £5.0.0 | £0.1.8 | ||||||
| 7 | £30.0.0 | £24.0.0 | £1.6.0 | ||||||
| Proof | |||||||||
| 2 Shops at 8/ [£0.8.0] each is | £0.16.0 | ||||||||
| 1 Shop at 2/8 each is | £0.2.8 | ||||||||
| 1 Shop @ 2/4 [£0.2.4] is | £0.2.4 | ||||||||
| 3 Shops at 1/8 each is | £0.5.0 | ||||||||
| £1.6.0 |
Transcribe other information
[page] 67
A Survey of the SHOP TAX Arrisen in the Town of Forres
from the 5th April 1788 to the 5th April 1789 By Pat McDonald Surveyor
Proof
£30.0.0 at 4d [£0.0.4] p [per] £ is £0.10.0
£24.0.0 at 8d [£0.0.8] p [per] £ is £0.16.0
£1.6.0
I Patrick McDonald Surveyor afforesaid Do hereby Certify that upon Carefull examination
of the foregoing rates and duties on Shops, I find they Amount in whole to One Pound Six Shillings St [Stirling]
and that I delivered to Thomas Eddie Junior Collector of said duties for the Town of Forres an exact
duplicate of the foregoing Account duly examined and compared, which contained my Oath that
notice were left with the severall Inhabitants that they were to be Charged with the sums hereb[y]
Certified to be due from them.
[Signed] Pat McDonald Surveyor
Sworn before me at Forres 2d Jany [2nd January] 1789 Alexander Grant J.P. [Justice of the Peace]
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).