, 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=86){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 and Continued | 68 | £36.0.0 | £140.0.0 | £294.0.0 | £398.10.0 | £204.0.0 | £242.0.0 | £86.18.5 1/2 | |
| Robert Craig Merchant | 1 | £14.0.0 | £0.9.4 | ||||||
| Henry Paterson Grocer | 1 | £12.0.0 | £0.8.0 | ||||||
| Daniel McMillan Shoe Maker | 1 | £15.0.0 | £0.15.0 | ||||||
| James Richardson Wool Merchant | 1 | £14.0.0 | £0.9.4 | ||||||
| Thomas Neilson Grocer | 1 | £20.0.0 | £1.5.0 | ||||||
| Miss Logan Milliner | 1 | £11.0.0 | £0.7.4 | ||||||
| Robert Bogg Chair Maker | 1 | £10.0.0 | £0.6.8 | ||||||
| James Fife Shoe Maker | 1 | £10.0.0 | £0.6.8 | ||||||
| Mrs Philips Grocer | 1 | £19.0.0 | £0.19.0 | ||||||
| Francis Oliphant Potter | 1 | £9.0.0 | £0.3.0 | ||||||
| Hay Barclay & Co [Company] Chandlers | 1 | £14.0.0 | £0.9.4 | ||||||
| James Forsyth Broker | 1 | £14.0.0 | £0.9.4 | ||||||
| 5 Sep 1788 | James McFarlane Grocer | 1 | £6.0.0 | £0.2.0 | |||||
| Hugh Carmichael Merchant | 1 | £6.0.0 | £0.2.0 | ||||||
| Robert Harvie Grocer | 1 | £20.0.0 | £1.5.0 | ||||||
| Alexander Ure Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Thomas Webster & Co [Company] Grocer | 1 | £15.0.0 | £0.15.0 | ||||||
| 6 Sep 1788 | James Buchanan Shoe Maker | 1 | £9.0.0 | £0.3.0 | |||||
| Mrs Buchanan Poulterer | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Galloway Spirit Dealer | 1 | £10.0.0 | £0.6.8 | ||||||
| Mrs Brown Cotton Seller | 1 | £18.0.0 | £0.18.0 | ||||||
| John Brown Pocket Book Maker | 1 | £10.0.0 | £0.6.8 | ||||||
| Mrs Lees Cotton Seller | 1 | £5.0.0 | £0.1.8 | ||||||
| Mrs Cunnison Poulterer | 1 | £7.0.0 | £0.2.4 | ||||||
| Corbet Watson & Co [Company] Spirit Merchant | 1 | £12.0.0 | £0.8.0 | ||||||
| John Paul Sen [Senior] Shoe Maker | 1 | £10.0.0 | £0.6.8 | ||||||
| John Paul Jun [Junior] Shoe Maker | 1 | £7.0.0 | £0.2.4 | ||||||
| John Leighton Shoe Maker | 1 | £11.0.0 | £0.7.4 | ||||||
| Andrew Anderson Shoe Maker | 1 | £9.0.0 | £0.3.0 | ||||||
| James Graham Inst. [Instrument] Maker | 1 | £8.0.0 | £0.2.8 | ||||||
| David Rankin Poulterer | 1 | £10.0.0 | £0.6.8 | ||||||
| Scott & McKinley Shoe Maker | 1 | £10.0.0 | £0.6.8 | ||||||
| John Vance Shoe Maker | 1 | £10.0.0 | £0.6.8 | ||||||
| Helen Stewart Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| John Campbell Shoe Maker | 1 | £10.0.0 | £0.6.8 | ||||||
| Sloss & Co [Company] Chandlers | 1 | £15.0.0 | £0.15.0 | ||||||
| John Maxwell Shoe Maker | 1 | £9.0.0 | £0.3.0 | ||||||
| 105 | £132.0.0 | £332.0.0 | £376.0.0 | £438.10.0 | £204.0.0 | £242.0.0 | £101.10.5 1/2 |
Transcribe other information
86
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).