, 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=79){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 |
|---|---|---|---|---|---|---|---|---|---|
| 10th DIV. [DIVISION] Brought forward & Continued | 37 | £16.10.0 | £62.10.0 | £173.0.0 | £203.0.0 | £78.0.0 | £60.0.0 | £36.10.5 | |
| Jamesd Inglis Hatter | 1 | £9.0.0 | £0.3.0 | ||||||
| Dunlop & Wilson Stationers | 1 | £19.10.0 | £0.19.6 | ||||||
| Mrs Miller Grocer | 1 | £18.0.0 | £0.18.0 | ||||||
| John Cochrane Grocer | 1 | £6.10.0 | £0.2.2 | ||||||
| John Adams China Man 1st Shop | 1 | £8.0.0 | £0.2.8 | ||||||
| John Adams China Man 2nd Shop | 1 | £20.0.0 | £1.5.0 | ||||||
| 20 Aug 1788 | Hugh Christie Grocer | 1 | £7.0.0 | £0.2.4 | |||||
| Robert Liddel Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| James McDonald Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| Archibald Young Surgeon | 1 | £10.0.0 | £0.6.8 | ||||||
| James Drummond Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Robert Hunter Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| 44 | £70.0.0 | £82.10.0 | £210.10.0 | £223.0.0 | £78.0.0 | £60.0.0 | £41.4.1 | ||
| 11th DIVISION | |||||||||
| TronEgate Northside from the Guard and Northside of Argyle Street with Virginia, Miller, Queen & Buchanan Streets | |||||||||
| 20th Aug | Thomas Anderson Grocer | 1 | £18.0.0 | £0.18.0 | |||||
| James Cleland & Co [Company] Spirit Dealer | 1 | £14.0.0 | £0.9.4 | ||||||
| James Salmond Grocer | £20.0.0 | £1.5.0 | |||||||
| Fergus Alexander Painter | 1 | £12.0.0 | £0.8.0 | ||||||
| John McDonald Grocer | £15.0.0 | £0.15.0 | |||||||
| Robert Gray Jeweller | 1 | £24.0.0 | £1.10.0 | ||||||
| James Hamilton & Co [Company] Grocers | £20.0.0 | £1.5.0 | |||||||
| John Swanston Grocer | 1 | £30.0.0 | £3.0.0 | ||||||
| James Ewing & Co [Company] Grocer | 1 | £20.0.0 | £1.5.0 | ||||||
| Andrew Craig Iron Monger | 1 | £8.0.0 | £0.2.8 | ||||||
| Hector McMillan Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| Andrew Bogg China Mercht. [Merchant] | 1 | £30.0.0 | £3.0.0 | ||||||
| James Borland Painter | 1 | £8.0.0 | £0.2.8 | ||||||
| Angus McDonald Jeweller | 1 | £50.0.0 | £5.0.0 | ||||||
| Carried over | 14 | £16.0.0 | £36.0.0 | £33.0.0 | £84.0.0 | £110.0.0 | £19.17.6 |
Transcribe other information
11
79
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).