, 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=7){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 | Royal Burgh of Ayr | ||||||||
| 23 -- 1788 | Branch of Bank of Scotland | 1 | £20.0.0 | £1.5.0 | |||||
| Dr. [Doctor] George Charles | 2 | £5.0.0 | £0.1.8 | ||||||
| Mr. William Tennant & Compy. [Company] | 3 | £7.0.0 | £0.2.4 | ||||||
| Mr. William Tennant Merchant | 4 | £8.0.0 | £0.2.8 | ||||||
| 24---1788 | Mr James Baird Merchant | 5 | £10.0.0 | £0.6.8 | |||||
| Baillie Ewan Merchant | 6 | £8.0.0 | £0.2.8 | ||||||
| Mr Forsyth Bookseller | 7 | £6.0.0 | £0.2.0 | ||||||
| Mr. Alexander Donaldson Mercht. [Merchant] | 8 | £5.0.0 | £0.1.8 | ||||||
| Mr Shaw Merchant | 9 | £6.0.0 | £0.2.0 | ||||||
| Mr. Rodman Merchant | 10 | £7.0.0 | £0.2.4 | ||||||
| Mr. McCreadie Sadler | 11 | £5.0.0 | £0.1.8 | ||||||
| Mr. George Campbell Merchant | 12 | £5.0.0 | £0.1.8 | ||||||
| Mr. Robert Leggat Merchant | 13 | £8.0.0 | £0.2.8 | ||||||
| William Wall Mercht. [Merchant] | 14 | £5.0.0 | £0.1.8 | ||||||
| Mr. William McCandlish Mercht. [Merchant] | 15 | £5.0.0 | £0.1.8 | ||||||
| John McMillan Mercht. [Merchant] | 16 | £5.0.0 | £0.1.8 | ||||||
| Alexander Beggs Merchant | 17 | £5.0.0 | £0.1.8 | ||||||
| John Hendrie Merchant | 18 | £5.0.0 | £0.1.8 | ||||||
| Mrs. Osburn Mercht. [Merchant] | 19 | £5.0.0 | £0.1.8 | ||||||
| 25---1788 | James Morton Mercht. [Merchant] | 20 | £5.0.0 | £0.1.8 | |||||
| Archibald Hume Mercht. [Merchant] | 21 | £5.0.0 | £0.1.8 | ||||||
| John Woods Chandler | 22 | £5.0.0 | £0.1.8 | ||||||
| William Logan Mercht. [Merchant] | 23 | £5.0.0 | £0.1.8 | ||||||
| Alexander McWilliam Merchant | 24 | £6.0.0 | £0.2.0 | ||||||
| Dr. [Doctor] Bone | 25 | £5.0.0 | £0.1.8 | ||||||
| William Galbraith Mercht. [Merchant] | 26 | £5.0.0 | £0.1.8 | ||||||
| 27---1788 | Hunters & Company Banking Office | 27 | £25.0.0 | £2.3.9 | |||||
| William Wood Merchant | 28 | £5.0.0 | £0.1.8 | ||||||
| William Miller Mercht. [Merchant] | 29 | £5.0.0 | £0.1.8 | ||||||
| Patrick Sloan Mercht. [Merchant] | 30 | £5.0.0 | £0.1.8 | ||||||
| James Gibb Merchant | 31 | £5.0.0 | £0.1.8 | ||||||
| Carried forward | 31 | £156.0.0 | £10.0.0 | £20.0.0 | £25.0.0 | £6.7.5 |
Transcribe other information
[Page] 7
SHOP TAX
From 5th April 1788 to 5th April 1789 By Robert Aiken Surveyor
Transcriber's notes
Dates unclear due to fold in book
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).