, 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=70){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 |
|---|---|---|---|---|---|---|---|---|---|
| 3rd Div [Division] Brought over & Continued | 6 | £28.5.0 | £13.10.0 | £0.18.5 | |||||
| Mrs Thomson Copper Smith | 1 | £10.0.0 | £0.6.8 | ||||||
| Gavin Brash Grocer | 1 | £8.10.0 | £0.2.18 | ||||||
| Andrew Young Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Hugh Young Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Charles Balfour Auctioneer | 1 | £7.10.0 | £0.2.6 | ||||||
| John Somervile Jeweler | 1 | £12.0.0 | £0.8.0 | ||||||
| 24 Jul 1788 | James Wilson Jeweler | 1 | £8.0.0 | £0.2.8 | |||||
| Daniel Brown Match Maker | 1 | £6.0.0 | £0.2.0 | ||||||
| James Muir Tea Dealer | 1 | £8.0.0 | £0.2.8 | ||||||
| James Marshall Surgeon | 1 | £6.0.0 | £0.2.0 | ||||||
| Duncan Ferguson Merchant | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Buchanan Bookseller | 1 | £6.0.0 | £0.2.0 | ||||||
| John Mair Hatter | 1 | £14.0.0 | £0.9.4 | ||||||
| Alexander Harvie Confectioner | 1 | £12.0.0 | £0.8.0 | ||||||
| John Steven & Co [Company] Yarn Mercht. [Merchant] | 1 | £19.15.0 | £0.19.9 | ||||||
| James Burns Leather Cutter | 1 | £14.10.0 | £0.9.8 | ||||||
| John Shearer Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Andrew Ure & Co [Company] Yarn Mercht. [Merchant] | 1 | £14.15.0 | £0.9.10 | ||||||
| James Gillies Bookseller | 1 | £7.0.0 | £0.2.4 | ||||||
| John Whitelaw Hairdresser | 1 | £8.0.0 | £0.2.8 | ||||||
| Duncan Graham Grocer | 1 | £14.0.0 | £0.9.4 | ||||||
| William Buchanan & Co [Company] Saddler | 1 | £14.0.0 | £0.9.4 | ||||||
| Thomas Bruce Grocer | 1 | £14.0.0 | £0.9.4 | ||||||
| Cornelius Todd Yarn Merchant | 1 | £18.0.0 | £0.18.0 | ||||||
| Andrew Sibbald Yarn Merchant | 1 | £14.0.0 | £0.9.4 | ||||||
| Archibald McBrair Merchant | 1 | £12.0.0 | £0.8.0 | ||||||
| John Jenkins & Sons Shoe Makers | 1 | £16.0.0 | £0.16.0 | ||||||
| J Alexander Surgeon | 1 | £12.0.0 | £0.8.0 | ||||||
| John Begg Merchant | 1 | £10.0.0 | £0.6.8 | ||||||
| James Steven Taylor | 1 | £5.0.0 | £0.1.8 | ||||||
| John Provan Mercht. [Merchant] | 1 | £10.0.0 | £0.6.8 | ||||||
| Robert WHite & Co [Company] Mercht. [Merchant] | 1 | £12.0.0 | £0.8.0 | ||||||
| John Smith Mercht. [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| Carried forward | 39 | £136.5.0 | £202.15.0 | £53.15.0 | £11.14.4 |
Transcribe other information
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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).