, 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=82){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 |
|---|---|---|---|---|---|---|---|---|---|
| 13th DIVISION | |||||||||
| Stockwell both sides | |||||||||
| Napier & Dunn Watchmakers | 1 | £13.0.0 | £0.8.8 | ||||||
| Archibald McGavin Bookseller | 1 | £11.0.0 | £0.7.4 | ||||||
| William Russell Grocer | 1 | £12.0.0 | £0.8.0 | ||||||
| Magdalen Love Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| Fleming & Douglas Bankers | 1 | £12.0.0 | £0.8.0 | ||||||
| Robert Craigie Chaise Seller | 1 | £10.0.0 | £0.6.8 | ||||||
| William Thorning Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| John Wilson & Co [Company] Iron Monger | 1 | £18.0.0 | £0.18.0 | ||||||
| Robert Park Rum Merchant | 1 | £14.0.0 | £0.9.4 | ||||||
| Alexander Hamilton Tobacconist | 1 | £8.0.0 | £0.2.8 | ||||||
| Andrew McFarlane Shoemaker | 1 | £7.0.0 | £0.2.4 | ||||||
| Robert Mann Wright | 1 | £6.0.0 | £0.2.0 | ||||||
| William Bowan Grocer | 1 | £9.0.0 | £0.3.0 | ||||||
| Peter Auld Grocer | 1 | £12.0.0 | £0.8.0 | ||||||
| William Struthers Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| John Ure Spirit Dealer | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Miller Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| James Forsyth Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Thomas Houston Merchant | 1 | £12.0.0 | £0.8.0 | ||||||
| Thomas Stoddart Grocer | 1 | £5.10.0 | £0.1.10 | ||||||
| James Wood Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| Daniel McFarlane Grocer | 1 | £12.0.0 | £0.8.0 | ||||||
| Mrs Aird Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| Mrs Parkhill Grocer | 1 | £15.0.0 | £0.15.0 | ||||||
| Robert Allen Grocer | 1 | £15.0.0 | £0.15.0 | ||||||
| 25 | £92.10.0 | £108.0.0 | £48.0.0 | £7.10.10 | |||||
| 14th DIVISION | |||||||||
| Trongate Southside from Stockwell to King Street with Old, New & Back Wynds | |||||||||
| 2 Sep 1788 | Gray & Lawrie Harberdasher | 1 | £47.0.0 | £4.14.0 | |||||
| John & William Wilson Seedmen | 1 | £22.0.0 | £1.7.6 | ||||||
| David Rankin Perfumerer | 1 | £9.0.0 | £0.3.0 | ||||||
| Richard Smellie Auctioneer | 1 | £18.0.0 | £0.18.0 | ||||||
| Mess Marshall Merchant | 1 | £9.0.0 | £0.3.0 | ||||||
| James Blyth Shoemaker | 1 | £12.0.0 | £0.8.0 | ||||||
| Carried forward | 6 | £18.0.0 | £12.0.0 | £18.0.0 | £22.0.0 | £47.0.0 | £7.13.6 |
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).