, 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=73){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 |
|---|---|---|---|---|---|---|---|---|---|
| 5th DIV [DIVISION] Brought forward & Continued | 17 | £88.10.0 | £34.0.0 | £16.0.0 | £3.8.2 | ||||
| Alexander Taylor Grocer | 1 | £9.0.0 | £0.3.0 | ||||||
| John Duncan Grocer | 1 | £9.0.0 | £0.3.0 | ||||||
| William Brook Grocer | 1 | £14.0.0 | £0.9.4 | ||||||
| Andrew Patton Spirit Dealer | 1 | £8.0.0 | £0.2.8 | ||||||
| William Miller Leather Cutter | 1 | £12.0.0 | £0.8.0 | ||||||
| William Bankier Yarn Mercht. [Merchant] | 1 | £12.0.0 | £0.8.0 | ||||||
| James Ewing Grocer | 1 | £20.0.0 | £1.5.0 | ||||||
| Mathew Crawford & Co [Company] Yarn Mercht. [Merchant] | 1 | £27.0.0 | £2.7.3 | ||||||
| Andrew McKendrick Tin Man | 1 | £6.0.0 | £0.2.0 | ||||||
| Walter Stewart Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| 5 Aug 1788 | John Marshall Lint Dresser | 1 | £6.0.0 | £0.2.0 | |||||
| George Russel Meal Man | 1 | £10.0.0 | £0.6.8 | ||||||
| John Young Wright | 1 | £5.0.0 | £0.1.8 | ||||||
| Glen & Scott Wrights | 1 | £5.0.0 | £0.1.8 | ||||||
| John Pedie Cork Cutter | 1 | £12.0.0 | £0.8.0 | ||||||
| John Gardner Instrument Maker | 1 | £9.0.0 | £0.3.0 | ||||||
| Hepburn & Stewart Lint Dressers | 1 | £12.0.0 | £0.8.0 | ||||||
| Cuthbertson & Lynn Yarn Merchant | 1 | £21.0.0 | £1.6.3 | ||||||
| Alexander Stewart Grocer | 1 | £9.10.0 | £0.3.2 | ||||||
| James Hendry Grocer | 1 | £9.0.0 | £0.3.0 | ||||||
| William Miller Druggist | 1 | £12.0.0 | £0.8.0 | ||||||
| Archibald Coubrough Bookseller | 1 | £9.0.0 | £0.3.0 | ||||||
| Andrew Whyte Lint Dresser | 1 | £7.0.0 | £0.2.4 | ||||||
| John Alexander Tobacconist | 1 | £8.10.0 | £0.2.10 | ||||||
| James McEwan Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Mathew Lovell Wool Merchant | 1 | £9.0.0 | £0.3.0 | ||||||
| Andrew Dick Tobacconist | 1 | £8.0.0 | £0.2.8 | ||||||
| George Provan & Co [Company] Drysalter | 1 | £14.0.0 | £0.9.4 | ||||||
| John Christie, Paisley Chandler | 1 | £6.0.0 | £0.2.0 | ||||||
| Archibald Notman Hosier | 1 | £6.0.0 | £0.2.0 | ||||||
| David Hamilton Shoemaker | 1 | £8.0.0 | £0.2.8 | ||||||
| Moses Gardner Druggist | 1 | £6.0.0 | £0.2.0 | ||||||
| Ure & Zuil Merchants | 1 | £20.0.0 | £1.5.0 | ||||||
| Ure & McGilchrist Merchant | 1 | £24.10.0 | £1.10.7 | ||||||
| John Jamieson Merchant | 1 | £18.0.0 | £0.18.0 | ||||||
| George Walton Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| 53 | £250.10.0 | £132.0.0 | £34.0.0 | £85.10.0 | £27.0.0 | £17.19.7 |
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).