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 |
|---|---|---|---|---|---|---|---|---|---|
| 6th DIVISION | |||||||||
| Gallowgate Northside from Cross to the Bridge | |||||||||
| 6 Aug 1788 | Mrs Allen Shopkeeper | 1 | £6.10.0 | £0.2.2 | |||||
| William McLeland Shopkeeper | 1 | £10.0.0 | £0.6.8 | ||||||
| William Harris | 1 | £5.0.0 | £0.1.8 | ||||||
| Mrs Graham Shopkeeper | 1 | £12.0.0 | £0.8.0 | ||||||
| William Ferguson Shopkeeper | 1 | £12.0.0 | £0.8.0 | ||||||
| Archibald Torrance Shopkeeper | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Paul & Co. [Company] Merchants | 1 | £9.0.0 | £0.3.0 | ||||||
| Robert Jarvie Merchants | 1 | £9.15.0 | £0.3.3 | ||||||
| William Donald Merchants | 1 | £11.0.0 | £0.7.4 | ||||||
| Mathew Alexander Comb Maker | 1 | £8.0.0 | £0.2.8 | ||||||
| David Hendry Saddler | 1 | £6.0.0 | £0.2.0 | ||||||
| Robert Sempel Shoemaker | 1 | £10.0.0 | £0.6.8 | ||||||
| John Buchanan & Co. [Company] Hatter | 1 | £19.15.0 | £0.19.9 | ||||||
| James Carmichael Grocer | 1 | £19.10.0 | £0.19.6 | ||||||
| James Scouller Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| George Miller Merchant | 1 | £30.0.0 | £3.0.0 | ||||||
| Alexander and James Crumb & Co. [Company] Merchants | 1 | £20.0.0 | £1.5.0 | ||||||
| Robert Stevenson Brush Maker | 1 | £7.0.0 | £0.2.4 | ||||||
| James Sword Iron Monger | 1 | £30.0.0 | £3.0.0 | ||||||
| James Kirkland Tobacconist | 1 | £10.0.0 | £0.6.8 | ||||||
| Alexander Sword Iron Monger | 1 | £20.0.0 | £1.5.0 | ||||||
| John Crumb Merchant | 1 | £10.0.0 | £0.6.8 | ||||||
| David Black Tobacconist | 1 | £7.0.0 | £0.2.4 | ||||||
| Daniel Lawrie Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| William Forlong & Co. [Company] Spirit Dealer | 1 | £16.0.0 | £0.16.0 | ||||||
| Murray Osburn Instrument Maker | 1 | £6.0.0 | £0.2.0 | ||||||
| Miss Wylie Cotton Seller | 1 | £10.0.0 | £0.6.8 | ||||||
| 27 | £83.5.0 | £85.0.0 | £55.5.0 | £40.0.0 | £60.0.0 | £15.9.8 |
Transcribe other information
6
74
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).