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 |
|---|---|---|---|---|---|---|---|---|---|
| 12th DIVISION | |||||||||
| Argyle Street Southside from Jamaica Street to Stockwell with St Enochs, Maxwell & Dunlop Streets | |||||||||
| 25 Aug 1788 | Charles Crawford Barber | 1 | £8.0.0 | £0.2.8 | |||||
| Robert Robertson Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Thomas Fleckfield Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| Elizabeth Maxwell & Eliza Miller Grocer | 1 | £12.0.0 | £0.8.0 | ||||||
| John Watson Surgeon | 1 | £16.0.0 | £0.16.0 | ||||||
| James Kirkwood Saddler | 1 | £7.0.0 | £0.2.4 | ||||||
| Archibald Glas Cooper & Grocer | 1 | £12.0.0 | £0.8.0 | ||||||
| James Miller Grocer | 1 | £15.0.0 | £0.15.0 | ||||||
| Stephen Maxwell Copr [Copper] smith | 1 | £25.0.0 | £2.3.9 | ||||||
| Merchant Banking Company | 1 | £30.0.0 | £3.0.0 | ||||||
| Hugh Cameron Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| James Coggan Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| Robert Brown Perfumer | 1 | £15.0.0 | £0.15.0 | ||||||
| Angus Mcdonald Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| Patrick McAdam Grocer | 1 | £12.10.0 | £0.8.4 | ||||||
| Walter McIndoe Barber | 1 | £12.10.0 | £0.8.4 | ||||||
| John Turner Rum Mercht [Merchant] | 1 | £20.0.0 | £1.5.0 | ||||||
| David Muir Grocer | 1 | £20.0.0 | £1.5.0 | ||||||
| Graham & Wardrop Copr [Copper] Smith | 1 | £20.0.0 | £1.5.0 | ||||||
| James Paterson Barber | 1 | £6.0.0 | £0.2.0 | ||||||
| 28 Aug 1788 | James Bannerman Glass Framer | 1 | £16.0.0 | £0.16.0 | |||||
| Walter & Wills Shoemakers | 1 | £27.0.0 | £2.7.3 | ||||||
| John Rankin Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| Mrs Trueman Grocer | 1 | £20.0.0 | £1.5.0 | ||||||
| William Park Grocer | 1 | £20.0.0 | £1.5.0 | ||||||
| Miss Bryce Milliner | 1 | £20.0.0 | £1.5.0 | ||||||
| James Watson for Stirling Bank | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Knox Grocer | 1 | £14.0.0 | £0.9.4 | ||||||
| William Aird Saddler | 1 | £15.0.0 | £0.15.0 | ||||||
| 29 | £51.0.0 | £83.0.0 | £77.0.0 | £120.0.0 | £52.0.0 | £30.0.0 | £22.10.11 |
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).