, 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=71){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 forward & continued | 39 | £136.5.0 | £102.15.0 | £53.15.0 | £11.14.4 | ||||
| McCallastair & Bryson Merchants | 1 | £12.0.0 | £0.8.0 | ||||||
| 27 Oct 1788 | Robert McLintock Merchant | 1 | £12.0.0 | £0.8.0 | |||||
| Malcolm McGilvia & Co [Company] Merchant | 1 | £12.0.0 | £0.8.0 | ||||||
| 24 Jul 1788 | James Lang Merchant | 1 | £5.0.0 | £0.1.8 | |||||
| McLean & McKean Merchants | 1 | £11.0.0 | £0.7.4 | ||||||
| James Buchanan Merchant | 1 | £10.0.0 | £0.6.8 | ||||||
| Alexander Nisbet Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| Andrew Baird Merchant | 1 | £10.0.0 | £0.6.8 | ||||||
| Robert McCaw Merchant | 1 | £7.0.0 | £0.2.4 | ||||||
| James Urie Merchant | 1 | £7.0.0 | £0.2.4 | ||||||
| Alexander McIndoe Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| James Carrick Merchant | 1 | £10.0.0 | £0.6.8 | ||||||
| John McVicar Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| 52 | £174.5.0 | £279.15.0 | £53.15.0 | £14.18.4 | |||||
| 4th Division | |||||||||
| Colledge Street West side from Rottenrow to Grammar School Wynd with Burns Wynd Gray Friars Wynd Grammar School Wynd & Cannon Street | |||||||||
| 25 Jul 1788 | John Steven Weaver | 1 | £6.0.0 | £0.2.0 | |||||
| John Graham Shoe Maker | 1 | £5.0.0 | £0.1.8 | ||||||
| Archibald Bain Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| William Carter Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| Gavin Williamson Shoe Maker | 1 | £5.0.0 | £0.1.8 | ||||||
| James Hardie Tobacconist | 1 | £5.0.0 | £0.1.8 | ||||||
| John McAllan Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| John Gow Grocer | 1 | £6.10.0 | £0.2.2 | ||||||
| Andrew Gardner Spirit Dealer | 1 | £7.10.0 | £0.2.6 | ||||||
| James Grindley Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| George McAulley Grocer | 1 | £9.0.0 | £0.3.0 | ||||||
| Robert Stewart Grocer | 1 | £5.5.0 | £0.1.9 | ||||||
| James Menzies Yarn Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| Carried over | 13 | £80.5.0 | £1.6.9 |
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).