, 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=88){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 DIV. [DIVISION] Brought forward & Continued | 36 | £153.0.0 | £93.0.0 | £83.0.0 | £9.16.0 | ||||
| Francis Tunning Tobacconist | 1 | £5.10.0 | £0.1.10 | ||||||
| John Broad Taylor | 1 | £5.0.0 | £0.1.8 | ||||||
| William Aitken Taylor | 1 | £5.0.0 | £0.1.8 | ||||||
| Daniel Wright Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| Walter Bell Grocer | 1 | £11.0.0 | £0.7.4 | ||||||
| John Aiton Taylor | 1 | £5.0.0 | £0.1.8 | ||||||
| James McMillan Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| George Baird Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| 44 | £194.10.0 | £104.0.0 | £83.0.0 | £10.17.2 | |||||
| 17th DIVISION | |||||||||
| Salt Market East side from the Cross to foot, with St Andrews Street & Square | |||||||||
| 9 Sep1788 | Sorley Cation & Stirling Merchant | 1 | £24.0.0 | £1.10.0 | |||||
| James Scott Grocer | 1 | £14.0.0 | £0.9.4 | ||||||
| Thomas Buchanan Hatter | 1 | £10.0.0 | £0.6.8 | ||||||
| Archibald Turner Iron Monger | 1 | £11.0.0 | £0.7.4 | ||||||
| John Williamson Bookseller | 1 | £10.0.0 | £0.6.8 | ||||||
| Mrs Nicoll | 1 | £8.0.0 | £0.2.8 | ||||||
| James & John Craig Iron Monger | 1 | £13.0.0 | £0.8.8 | ||||||
| Isabel Marshall Iron Monger | 1 | £6.0.0 | £0.2.0 | ||||||
| James Duncan Bookseller | 1 | £10.0.0 | £0.6.8 | ||||||
| William Pinkerton Bookseller | 1 | £6.0.0 | £0.2.0 | ||||||
| Peter Tait Bookseller | 1 | £8.0.0 | £0.2.8 | ||||||
| John Buchanan Merchant | 1 | £5.0.0 | £0.1.8 | ||||||
| James Robertson Bookseller | 1 | £10.0.0 | £0.6.8 | ||||||
| Robert Ferrie Bookseller | 1 | £7.0.0 | £0.2.4 | ||||||
| John McGregor Hatter | 1 | £8.0.0 | £0.2.8 | ||||||
| Robert Barr Hosier | 1 | £5.5.0 | £0.1.9 | ||||||
| William Glen Bookseller | 1 | £6.0.0 | £0.2.0 | ||||||
| Mckinlay & Boyle Hatter | 1 | £9.0.0 | £0.3.0 | ||||||
| Thomas Gourley Lint Dresser | 1 | £9.5.0 | £0.3.1 | ||||||
| William Miller Bookseller | 1 | £10.0.0 | £0.6.8 | ||||||
| William Clachan Lint Dresser | 1 | £10.0.0 | £0.6.8 | ||||||
| 10 Sep 1788 | Scott Moncrieff & Dale Bankers | 1 | £40.0.0 | £4.0.0 | |||||
| 22 | £77.10.0 | £98.0.0 | £24.0.0 | £40.0.0 | £10.1.2 |
Transcribe other information
88
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).