, 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=80){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 |
|---|---|---|---|---|---|---|---|---|---|
| 11th DIV. [DIVISION] Brought over & Continued | 14 | £16.0.0 | £36.0.0 | £53.0.0 | £84.0.0 | £110.0.0 | £19.7.4 | ||
| McAuslan & Austin Seedmen | 1 | £20.0.0 | £1.5.0 | ||||||
| Mrs Paterson Seed Seller | 1 | £9.0.0 | £0.3.0 | ||||||
| George Buchanan Saddler | 1 | £12.0.0 | £0.8.0 | ||||||
| Robert McLehore Hosier | 1 | £27.0.0 | £2.7.3 | ||||||
| DalnOtter Soap & Candle Company | 1 | £28.0.0 | £2.9.0 | ||||||
| James Campbell Saddler | 1 | £28.0.0 | £2.9.0 | ||||||
| John McKenzie & Co [Company] Upholsterer | 1 | £28.0.0 | £2.9.0 | ||||||
| Joseph Ross Haberdasherer | 1 | £75.0.0 | £7.10.0 | ||||||
| McKenzie Tassie & Co [Company] Glovers | 1 | £31.10.0 | £3.3.0 | ||||||
| J & M McKenzie Merchants | 1 | £31.10.0 | £3.3.0 | ||||||
| 21 Aug 1788 | James Brown & Co [Company] Printers | 1 | £16.0.0 | £0.16.0 | |||||
| William Johnston Iron Monger | 1 | £17.0.0 | £0.17.0 | ||||||
| Shire Banking Co [Company] | 1 | £30.0.0 | £3.0.0 | ||||||
| William Cowan Seed Man | 1 | £6.0.0 | £0.2.0 | ||||||
| Thistle Banking Co [Company] | 1 | £30.0.0 | £3.0.0 | ||||||
| A G & A Thomson Banker | 1 | £15.0.0 | £0.15.0 | ||||||
| James Dunlop for Greenock Bank | 1 | £8.0.0 | £0.2.8 | ||||||
| John Wright Grocer | 1 | £25.0.0 | £2.3.9 | ||||||
| Robert McIndoe & Co [Company] Merchants | 1 | £19.0.0 | £0.19.0 | ||||||
| John Kent Grocer | 1 | £19.0.0 | £0.19.0 | ||||||
| William Lapsley Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| Murdoch Robertson & Co [Company] Bankers | 1 | £30.0.0 | £3.0.0 | ||||||
| William Scott Tea Dealer | 1 | £8.0.0 | £0.2.8 | ||||||
| 23 Aug 1788 | Gilbert Hamilton for Aberdeen Bank | 1 | £12.0.0 | £0.8.0 | |||||
| James Couper Shoemaker | 1 | £12.0.0 | £0.8.0 | ||||||
| Peter Auld Grocer | 1 | £12.0.0 | £0.8.0 | ||||||
| Duncan McNeil Grocer | 1 | £12.0.0 | £0.8.0 | ||||||
| Thomas Laurie Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| Andrew Mackie Grocer | 1 | £19.0.0 | £0.19.0 | ||||||
| Francis Reid Wright | 1 | £19.0.0 | £0.19.0 | ||||||
| 44 | £54.0.0 | £94.0.0 | £172.0.0 | £104.0.0 | £136.0.0 | £338.0.0 | £64.16.8 |
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).