, 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=78){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 |
|---|---|---|---|---|---|---|---|---|---|
| 15th DIVISION | |||||||||
| Trongate Northside to the Guard with Candleriggs, Ingrim, John and George Streets | |||||||||
| 17th Aug 1788 | Hamilton & Bogle Merchants | 1 | £25.0.0 | £2.3.9 | |||||
| Jack & Ingrim Merchants | 1 | £30.0.0 | £3.0.0 | ||||||
| Alexander Jamieson Printseller | 1 | £16.0.0 | £0.16.0 | ||||||
| George McCall & Co [Company] Merchant | 1 | £19.0.0 | £0.19.0 | ||||||
| John Morrison Printer | 1 | £20.0.0 | £1.5.0 | ||||||
| Thomas Falconer Merchant | 1 | £7.0.0 | £0.2.4 | ||||||
| Mrs Halden Merchant | 1 | £9.10.0 | £0.3.2 | ||||||
| Patrick Ewing & Co [Company] Merchant | 1 | £28.0.0 | £2.9.0 | ||||||
| James Morrison & Co [Company] Merchant | 1 | £21.0.0 | £1.6.3 | ||||||
| James Milligan & Co [Company] Merchant | 1 | £22.0.0 | £1.7.6 | ||||||
| Morrison Waddel & Co [Company] Upholsterer | 1 | £25.0.0 | £2.3.9 | ||||||
| John Cuddie Chaise Seller | 1 | £15.0.0 | £0.15.0 | ||||||
| James Simpson Shoe Maker | 1 | £10.0.0 | £0.6.8 | ||||||
| Robert Waddel Grocer | 1 | £20.0.0 | £1.5.0 | ||||||
| Joshua Noble Broker | 1 | £14.0.0 | £0.9.4 | ||||||
| William Pinkerton Grocer | 1 | £18.0.0 | £0.18.0 | ||||||
| William Raeburn Perfumerer | 1 | £17.0.0 | £0.17.0 | ||||||
| John Smith Bookseller | 1 | £18.0.0 | £0.18.0 | ||||||
| Smith & McNiccol Merchants | 1 | £20.0.0 | £1.5.0 | ||||||
| James Anderson Merchant | 1 | £20.0.0 | £1.5.0 | ||||||
| John Ewing Wright | 1 | £10.0.0 | £0.6.8 | ||||||
| John Robertson Merchant | 1 | £14.0.0 | £0.9.4 | ||||||
| James Sharpe Merchant | 1 | £14.10.0 | £0.9.8 | ||||||
| John Wright Broker | 1 | £20.0.0 | £1.5.0 | ||||||
| 18th Aug 1788 | George & William Miller Merchants | 1 | £20.0.0 | £1.5.0 | |||||
| John Muirhead & Co [Company] Merchant | 1 | £20.0.0 | £1.5.0 | ||||||
| John Gray Merchant | 1 | £18.0.0 | £0.18.0 | ||||||
| Charles Stewart Merchant | 1 | £18.0.0 | £0.18.0 | ||||||
| John Donald Jeweller | 1 | £18.0.0 | £0.18.0 | ||||||
| Robert Baillie Merchant | 1 | £30.0.0 | £3.0.0 | ||||||
| David Fleming & Co [Company] Iron Monger | 1 | £16.0.0 | £0.16.0 | ||||||
| McAlpine Graham & Downie Chandlers | 1 | £20.0.0 | £1.5.0 | ||||||
| Carried forward | 32 | £16.10.0 | £62.10.0 | £173.0.0 | £203.0.0 | £78.0.0 | £60.0.0 | £36.10.5 |
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).