, 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=8){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 |
|---|---|---|---|---|---|---|---|---|---|
| 1788 | Royal Burgh of Ayr Brought forward | 31 | £156.0.0 | £10.0.0 | £20.0.0 | £25.0.0 | £6.7.5 | ||
| 27 Jun 1788 | Peter McTaggart Merchant | 32 | £6.0.0 | £0.2.0 | |||||
| Samuel Wilson & Co. [Company] Mercht. [Merchant] | 33 | £7.0.0 | £0.2.4 | ||||||
| 28Jun 1788 | William Boag Merchant | 34 | £6.0.0 | £0.2.0 | |||||
| Provost Hutchison | 35 | £6.0.0 | £0.2.0 | ||||||
| Total | 35 | £181.0.0 | £10.0.0 | £20.0.0 | £25.0.0 | £6.15.9 |
Transcribe other information
8
[Page] 2d
Proof
£181 @ 4d per £ is ....£3.0.4
10@ 8d per £ is .........£0.6.8
20 @ 1s 3d per £ is... £1.5.0
25 @ 1s 9d per £ is ...£2.3.9
Total by Proof ...........£6.15.9
I Robert Aiken Surveyor aforesaid Do hereby
Certify That upon careful Examination of the foregoing
Rates and Duties I find they amount to in whole to
six pounds fifteen shillings and ninepence Sterling
And that upon the seventeenth day of December Current
I delivered to James Johnstone Collector of said Duties for
said Burgh an exact Duplicate of, and duly examined
and compares with the foregoing account which contained
my Oath That Notification were delivered or left
of the dates aforesaid, and that the Rates charged in
said account were just and true to the best of my skill
and knowledge, And to the best of my belief no
person liable to be charged was omitted.
Robert Aiken Surveyor
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).