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 |
|---|---|---|---|---|---|---|---|---|---|
| 15th DIVISION | |||||||||
| Trongate Southside, from Salt Market to King Street with King Street & Princes Street | |||||||||
| 3 Sep 1788 | William McGivan Merchant | 1 | £27.0.0 | £2.7.3 | |||||
| James Chalmers Merchant | 1 | £16.0.0 | £0.16.0 | ||||||
| Alexander Findlay Merchant | 1 | £20.0.0 | £1.5.0 | ||||||
| Forrester & Reid Merchant | 1 | £38.0.0 | £3.16.0 | ||||||
| Andrew Ferguson Merchant | 1 | £21.10.0 | £1.6.10½ | ||||||
| John Galloway Merchant | 1 | £24.0.0 | £1.10.0 | ||||||
| John McCulloch Merchant | £16.0.0 | £0.16.0 | |||||||
| John McKechnie Merchant | 1 | £20.0.0 | £1.5.0 | ||||||
| Alexander Chalmers Merchant | 1 | £30.0.0 | £3.0.0 | ||||||
| William Orquhart Merchant | £25.0.0 | £2.3.9 | |||||||
| James Lindsay Merchant | 1 | £42.0.0 | £4.4.0 | ||||||
| William Steel Merchant | 1 | £25.0.0 | £2.3.9 | ||||||
| Robert Walker Merchant | £20.0.0 | £1.5.0 | |||||||
| Archibald Hamilton for Paisley Bank | 1 | £9.0.0 | £0.3.0 | ||||||
| Martin Urie & Co [Company] Upholsterer | 1 | £26.0.0 | £2.5.6 | ||||||
| William Greig Merchant | 1 | £20.0.0 | £1.5.0 | ||||||
| James Calder Merchant | 1 | £22.0.0 | £1.7.6 | ||||||
| John Anderson Merchant | £25.0.0 | £2.3.9 | |||||||
| Alexander Park Spirit Dealer | 1 | £10.0.0 | £0.6.8 | ||||||
| William Reid Upholsterer | 1 | £10.0.0 | £0.6.8 | ||||||
| Peter Bell Pocket Book Maker | 1 | £30.0.0 | £3.0.0 | ||||||
| William Kirkwood Merchant | £24.0.0 | £1.10.0 | |||||||
| James Blair Merchant | 1 | £24.0.0 | £1.10.0 | ||||||
| William Mann & Co [Company] Upholsterer | 1 | £18.0.0 | £0.18.0 | ||||||
| Gilbert Shearer & Co [Company] Merchant | 1 | £18.0.0 | £0.18.0 | ||||||
| Miller & Lennon Merchant | £20.0.0 | £1.5.0 | |||||||
| William McFarlane Merchant | 1 | £20.0.0 | £1.5.0 | ||||||
| Stewart & Lennon Merchant | 1 | £24.0.0 | £1.10.0 | ||||||
| William McFarlane Merchant | £20.0.0 | £1.5.0 | |||||||
| Mrs Balmano Druggist | 1 | £26.0.0 | £2.5.6 | ||||||
| Paton Allan & Co [Company] Tea Dealer | 1 | £17.0.0 | £0.17.0 | ||||||
| John Montgomery Upholsterer | 1 | £15.0.0 | £0.15.0 | ||||||
| William McGregor Merchant | 1 | £18.0.0 | £0.18.0 | ||||||
| John Inglis Merchant | 1 | £36.0.0 | £3.12.0 | ||||||
| Andrew Jack & Co [Company] Merchant | 1 | £21.0.0 | £1.6.3 | ||||||
| carried forward | 34 | £9.0.0 | £10.0.0 | £118.0.0 | £280.10.0 | £154.0.0 | £287.0.0 | £58.1.4½ |
Transcribe other information
84
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).