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 |
|---|---|---|---|---|---|---|---|---|---|
| 14th DIV. [DIVISION] Brought over & Continued | 8 | £18.0.0 | £12.0.0 | £18.0.0 | £22.0.0 | £47.0.0 | £7.13.6 | ||
| Mrs Colquhoun Grocer | 1 | £19.0.0 | £0.19.0 | ||||||
| George Loban Grocer | 1 | £25.0.0 | £2.3.9 | ||||||
| James McNair Chandler | 1 | £10.0.0 | £0.6.8 | ||||||
| William Brown Seedman | 1 | £8.0.0 | £0.2.8 | ||||||
| Hamilton Hopkirk & Co [Company] Chandler | 1 | £16.0.0 | £0.16.0 | ||||||
| David Young Merchant | 1 | £20.0.0 | £1.5.0 | ||||||
| Hill & Monteith Druggist | 1 | £20.0.0 | £1.5.0 | ||||||
| William Moody Merchant | 1 | £20.0.0 | £1.5.0 | ||||||
| William Telfier Shoe Maker | 1 | £21.0.0 | £1.6.3 | ||||||
| John Wilson Cork Cutter | 1 | £8.0.0 | £0.2.8 | ||||||
| Campbell & Edmund Merchants | 1 | £16.0.0 | £0.16.0 | ||||||
| Allan Pollock Grocer | 1 | £16.0.0 | £0.16.0 | ||||||
| Barr & Ronald Glover | 1 | £14.0.0 | £0.9.4 | ||||||
| Alexander Harvie Chandler | 1 | £10.0.0 | £0.6.8 | ||||||
| Archibald Wright Druggist | 1 | £12.0.0 | £0.8.0 | ||||||
| Archibald Wilson Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| James Harvie Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| George Craig Wire Worker | 1 | £6.0.0 | £0.2.0 | ||||||
| William Gardner Oil Man | 1 | £5.0.0 | £0.1.8 | ||||||
| James Dunn Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| Peter McArthur Druggist | 1 | £9.10.0 | £0.3.2 | ||||||
| Barry Parkhill Jeweller | 1 | £7.10.0 | £0.2.6 | ||||||
| Andrew & Robert Thomson Grocer | 1 | £14.0.0 | £0.9.4 | ||||||
| Alexander Fisher | 1 | £18.0.0 | £0.18.0 | ||||||
| James Spence Stationer | 1 | £14.0.0 | £0.9.4 | ||||||
| James Kirkwood Grocer | 1 | £26.0.0 | £2.5.6 | ||||||
| Macome Crawford & Co [Company] Merchants | 1 | £12.0.0 | £0.8.0 | ||||||
| James Muirhead Grocer | 1 | £20.0.0 | £1.5.0 | ||||||
| John Whitelaw Perfumerer | 1 | £16.0.0 | £0.16.0 | ||||||
| James Duncan Stationer | 1 | £14.0.0 | £0.9.4 | ||||||
| Thomas Augur Hatter & John Fife Umbreller Maker | 1 | £20.0.0 | £1.5.0 | ||||||
| Buchanan & Leckie Hosier | 1 | £22.0.0 | £1.7.6 | ||||||
| 38 | £68.0.0 | £132.0.0 | £119.0.0 | £165.0.0 | £51.0.0 | £47.0.0 | £30.19.2 |
Transcribe other information
83
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).