, 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=87){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 |
|---|---|---|---|---|---|---|---|---|---|
| 16th DIVISION | |||||||||
| Salt Market Westside from the Cross to Bridge | |||||||||
| 8 Sep 1788 | Patrick Pane Merchant | 1 | £18.0.0 | £0.18.0 | |||||
| James Wright Merchant | 1 | £18.0.0 | £0.18.0 | ||||||
| Thomas Blair & Co [Company] Merchant | 1 | £16.0.0 | £0.16.0 | ||||||
| Robertson & Auchinball Merchant | 1 | £16.0.0 | £0.16.0 | ||||||
| Thomas Park Merchant | 1 | £15.0.0 | £0.15.0 | ||||||
| Thomas Mattor Merchant | 1 | £8.0.0 | £0.2.8 | ||||||
| James Lockhart Merchant | 1 | £10.0.0 | £0.6.8 | ||||||
| David Edmond Merchant | 1 | £10.0.0 | £0.6.8 | ||||||
| James Lockhart Merchant | 1 | £10.0.0 | £0.6.8 | ||||||
| Hugh Auld Merchant | 1 | £9.0.0 | £0.3.0 | ||||||
| John Kennedy Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| Thomas Slatter Hatter | 1 | £9.0.0 | £0.3.0 | ||||||
| Dugald Stewart Spirit Dealer | 1 | £7.0.0 | £0.2.4 | ||||||
| Thomas Forgan Dry Salter | 1 | £7.0.0 | £0.2.4 | ||||||
| Duncan Wright Merchant | 1 | £5.10.0 | £0.1.10 | ||||||
| Mrs Broadie ? | 1 | £5.0.0 | £0.1.8 | ||||||
| Thomas Allison Auctioneer | 1 | £10.0.0 | £0.6.8 | ||||||
| Peter Bald Dry Salter | 1 | £9.0.0 | £0.3.0 | ||||||
| James Knowles Shoe Maker | 1 | £10.10.0 | £0.7.0 | ||||||
| Mrs Orr Bookseller | 1 | £7.0.0 | £0.2.4 | ||||||
| Mrs Duncan Lint Seller | 1 | £8.5.0 | £0.2.9 | ||||||
| John Neilson Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Stewart Grocer | 1 | £12.0.0 | £0.8.0 | ||||||
| James Scott Copper Smith | 1 | £10.10.0 | £0.7.0 | ||||||
| John Somerville Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| John Craig Shoe Maker | 1 | £9.0.0 | £0.3.0 | ||||||
| John Campbell Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| Daniel McMillan Taylor | 1 | £5.0.0 | £0.1.8 | ||||||
| James Fergus Shoe Maker | 1 | £5.10.0 | £0.1.10 | ||||||
| James Drummond Chandler | 1 | £6.0.0 | £0.2.0 | ||||||
| Hugh Glass Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Robert Bowie Broker | 1 | £6.0.0 | £0.2.0 | ||||||
| Allan Carswall Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| 9 Sep 1788 | Thomas Wilson Grocer | 1 | £6.0.0 | £0.2.0 | |||||
| Duncan Dewad Grocer | 1 | £6.5.0 | £0.2.1 | ||||||
| Carried over | 36 | £153.0.0 | £93.0.0 | £83.0.0 | £9.16.0 |
Transcribe other information
87
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).