, 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=72){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 |
|---|---|---|---|---|---|---|---|---|---|
| 4th Div [Division] Brought over & Continued | 13 | £80.5.0 | £1.6.9 | ||||||
| James Bennie Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| Thomas Wood Barber | 1 | £7.0.0 | £0.2.4 | ||||||
| John Sheils Tobacconist | 1 | £9.0.0 | £0.3.0 | ||||||
| Robert Downie Grocer | 1 | £7.10.0 | £0.2.6 | ||||||
| Allan Coats & Co [Company] Yarn Merchant | 1 | £13.0.0 | £0.8.8 | ||||||
| John Mitchell Barber | 1 | £9.0.0 | £0.3.0 | ||||||
| John Chalmers Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| Peter McArthur Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| William Porteous Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| John Smith Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| 23 | £143.15.0 | £13.0.0 | £2.16.7 | ||||||
| 5th Division | |||||||||
| Colledge Street West side from Grammar School Wynd to Cross with Bells Wynd | |||||||||
| 25 Jul 1788 | Gavin Bell Meal Man | 1 | £5.0.0 | £0.1.8 | |||||
| James Paterson Grocer | 1 | £5.10.0 | £0.1.10 | ||||||
| Daniel Blair Taylor | 1 | £7.0.0 | £0.2.4 | ||||||
| John McLaren Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| John Paterson Grocer | 1 | £5.10.0 | £0.1.10 | ||||||
| John Freeland & Co [Company] Yarn Merchant | 1 | £16.0.0 | £0.16.0 | ||||||
| Robert Graham Grocer | 1 | £11.0.0 | £0.7.4 | ||||||
| 4 Aug 1788 | Archibald Cunning Grocer | 1 | £6.0.0 | £0.2.0 | |||||
| Andrew & Thomas Stark Yarn Merchants | 1 | £5.10.0 | £0.1.10 | ||||||
| James Cameron Broker | 1 | £13.0.0 | £0.8.8 | ||||||
| James Hardie Tobacconist | 1 | £6.0.0 | £0.2.0 | ||||||
| Mrs Stevenson Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Walter Stewart Tobacconist | 1 | £10.0.0 | £0.6.8 | ||||||
| Alexander Boyd Grocer | 1 | £9.0.0 | £0.3.0 | ||||||
| James McAllum Broker | 1 | £7.0.0 | £0.2.4 | ||||||
| Robert Mungel Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| John Brown & Co [Company] Yarn Merchant | 1 | £8.0.0 | £0.2.8 | ||||||
| Carried forward | 17 | £88.10.0 | £34.0.0 | £16.0.0 | £3.8.2 |
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).