, 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=69){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 |
|---|---|---|---|---|---|---|---|---|---|
| First DIVISION | |||||||||
| Townhead and Neighbourhood with Lingate Drygate & Rottenrow | |||||||||
| 18 Jul 1788 | James Gray Stabler | 1 | £10.0.0 | £0.6.8 | |||||
| John Caldwell Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| 2 | £7.0.0 | £10.0.0 | £0.9.0 | ||||||
| Second DIVISION | |||||||||
| College Street East side from Drygate to College Kirk with Havannah Street | |||||||||
| 23 Jul 1788 | William McAdam Grocer | 1 | £5.0.0 | £0.1.8 | |||||
| Thomas Fraser Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| John Currie Hosier | 1 | £5.10.0 | £0.1.10 | ||||||
| Robert Watson Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| Mrs Baird Cotton Seller | 1 | £6.0.0 | £0.2.0 | ||||||
| James Gilfillan Grocer | 1 | £9.0.0 | £0.3.0 | ||||||
| Adam Watson Weaver | 1 | £5.0.0 | £0.1.8 | ||||||
| Mark Reid Grocer | 1 | £9.0.0 | £0.3.0 | ||||||
| Thomas Wingate Chandler | 1 | £6.5.0 | £0.2.1 | ||||||
| James Thorburn Tobacconist | 1 | £7.0.0 | £0.2.4 | ||||||
| John Brown Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| 11 | £73.15.0 | £1.4.7 | |||||||
| Third Division | |||||||||
| Colledge Street East side from Colledge Kirk to the Cross with Black Friar Wynd & New Vennal | |||||||||
| 23 Jul 1788 | Robert Russell Grocer | 1 | £8.0.0 | £0.2.8 | |||||
| Henry Braid Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| John Carse Barber | 1 | £5.5.0 | £0.1.9 | ||||||
| Andrew Buchanan Yarn Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| Archibald Gardner Grocer | 1 | £13.10.0 | £0.9.0 | ||||||
| Peter Morrison Shoe Maker | 1 | £5.0.0 | £0.1.8 | ||||||
| 6 | £28.5.0 | £13.10.0 | £0.18.5 |
Transcribe other information
69
A survey of the duty on SHOPS in the Royal Burgh
of Glasgow for the year from 5th April 1788 to 5th April 1789 by George Storrie 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).