, 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=75){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 |
|---|---|---|---|---|---|---|---|---|---|
| 7th DIVISION | |||||||||
| Gallowgate Northside from the Bridge to Camlachie with Spoutsmouth & Dove Hill and Campbell Street | |||||||||
| 8 Aug 1788 | George Smellie Spirit Dealer | 1 | £8.10.0 | £0.2.10 | |||||
| Robert McAllum Taylor | 1 | £10.0.0 | £0.6.8 | ||||||
| Charles Walker Grocer | 1 | £20.0.0 | £1.5.0 | ||||||
| James Stewart & Co. [Company] Spirit dealer | 1 | £20.0.0 | £1.5.0 | ||||||
| Robert Drummond Chandler | 1 | £9.0.0 | £0.5.0 | ||||||
| Thomas Logan Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| 9 Aug 1788 | Dugald Bell Grocer | 1 | £5.0.0 | £0.1.8 | |||||
| Anthony Dempster Painter | 1 | £5.0.0 | £0.1.8 | ||||||
| John Morton Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| John Pender Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| George Lyon Tinman | 1 | £8.0.0 | £0.2.8 | ||||||
| James Brown Barber | 1 | £10.0.0 | £0.6.8 | ||||||
| James Copeland Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Moses Gardner Druggist | 1 | £10.0.0 | £0.6.8 | ||||||
| William Greenfield Horsesetter | 1 | £13.0.0 | £0.8.8 | ||||||
| John Anderson Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| David Haddow Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| 11 Aug 1788 | Duncan McFarlane Grocer | 1 | £6.5.0 | £0.2.1 | |||||
| John Galloway Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander Ferguson Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| James Gardner Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| Mrs McGregor Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| 22 | £92.15.0 | £63.0.0 | £40.0.0 | £6.2.11 |
Transcribe other information
75
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).