, 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=85){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 |
|---|---|---|---|---|---|---|---|---|---|
| 15th DIV. [DIVISION] Brought over & Continued | 34 | £9.0.0 | £10.0.0 | £118.0.0 | £280.10.0 | £154.0.0 | £207.0.0 | £58.1.4½ | |
| 4 Sep 1788 | John Alston ygr [younger] Merhant | 1 | £24.0.0 | £1.10.0 | |||||
| Andrew Robertson Merchant | 1 | £14.0.0 | £0.9.4 | ||||||
| William Balquancall Cork Cutter | 1 | £12.0.0 | £0.8.0 | ||||||
| James Stewart Watch Maker | 1 | £7.0.0 | £0.2.4 | ||||||
| John Campbell Merchant | 1 | £11.0.0 | £0.7.4 | ||||||
| John & William Shaw Stationer | 1 | £12.0.0 | £0.8.0 | ||||||
| James Gardener Grocer | 1 | £35.0.0 | £3.10.0 | ||||||
| Duncan McAlpine Merchant | 1 | £25.0.0 | £2.3.9 | ||||||
| McLintock & Paterson Grocer | 1 | £25.0.0 | £2.3.9 | ||||||
| 4 Sep 1788 | William Gouldlock Merchant | 1 | £10.0.0 | £0.6.8 | |||||
| James Burnet Merchant | 1 | £16.0.0 | £0.16.0 | ||||||
| Robert Ballantine Saddler | 1 | £16.10.0 | £16.6.0 | ||||||
| John Hamilton & Co [Company] Grocer | 1 | £13.0.0 | £0.8.8 | ||||||
| Archibald Campbell Merchant | 1 | £13.0.0 | £0.8.8 | ||||||
| Robert Paterson Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| John Marshall Delf Man | 1 | £12.0.0 | £0.8.0 | ||||||
| N & R McNicol Grocer | 1 | £18.15.0 | £0.18.9 | ||||||
| Hugh Love & Co [Company] Grocer | 1 | £24.0.0 | £1.10.0 | ||||||
| Alexander Given Merchant | 1 | £10.0.0 | £0.6.8 | ||||||
| Mcintyre & Kennedy Merchant | 1 | £22.0.0 | £1.7.6 | ||||||
| James Thomson Delf Man | 1 | £5.0.0 | £0.1.8 | ||||||
| Mushot Gilchrist Shoe Maker | 1 | £24.0.0 | £1.10.0 | ||||||
| Strang & Stevenson Merchants | 1 | £18.0.0 | £018.0 | ||||||
| Adam Graham Jeweller | 1 | £24.0.0 | £1.10.0 | ||||||
| William Brown Glover | 1 | £18.0.0 | £0.18.0 | ||||||
| Balquancal & Henderson Cork Cutter | 1 | £5.0.0 | £0.1.8 | ||||||
| J & W Scratton Druggist | 1 | £18.0.0 | £0.18.0 | ||||||
| Neil Marquis Grocer | 1 | £19.15.0 | £19.9.0 | ||||||
| James Gaol Cork Cutter | 1 | £5.0.0 | £0.1.8 | ||||||
| George Lang Hatter | 1 | £5.0.0 | £0.1.8 | ||||||
| Robert Moncrief Druggist | 1 | £18.0.0 | £0.18.0 | ||||||
| William Steel Grocer | 1 | £18.0.0 | £0.18.0 | ||||||
| James Paterson Chaise Man | 1 | £15.0.0 | £0.15.0 | ||||||
| John Thomson Grocer | 1 | £13.0.0 | £0.8.8 | ||||||
| Carried over | 68 | £36.0.0 | £140.0.0 | £294.0.0 | £398.10.0 | £204.0.0 | £242.0.0 | £86.18.5½ |
Transcribe other information
85
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).