, 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=89){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 |
|---|---|---|---|---|---|---|---|---|---|
| 17th DIV. [DIVISION] Brought over & Continued | 22 | £77.10.0 | £98.0.0 | £40.0.0 | £10.1.2 | ||||
| Robert Miller Grocer | 1 | £12.0.0 | £0.8.0 | ||||||
| William Laurie Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| John Gardner Taylor | 1 | £7.0.0 | £0.2.11 | ||||||
| William Richardson Grocer | 1 | £5.5.0 | £0.1.9 | ||||||
| John McLean Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| John McGown Grocer | 1 | £9.15.0 | £0.3.3 | ||||||
| William Forrest Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| James Hardie Bookseller | 1 | £6.0.0 | £0.2.0 | ||||||
| Alexander Cameron Smith | 1 | £5.0.0 | £0.1.8 | ||||||
| Archibald Tassie Glover | 1 | £5.0.0 | £0.1.8 | ||||||
| James More Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| 33 | £123.16.0 | £140.0.0 | £24.0.0 | £40.0.0 | £12.4.6 | ||||
| 18th DIVISION | |||||||||
| Bridgegate both sides with Goose Dubs | |||||||||
| 11 Sep 1788 | Hugh Cameron Grocer | 1 | £5.10.0 | £0.1.10 | |||||
| John Stewart Wright | 1 | £5.0.0 | £0.1.8 | ||||||
| David Mann Bookseller | 1 | £5.0.0 | £0.1.8 | ||||||
| John Gardner Broker | 1 | £6.0.0 | £0.2.0 | ||||||
| William Dick Iron Monger | 1 | £7.0.0 | £0.2.4 | ||||||
| William Stewart Taylor | 1 | £7.0.0 | £0.2.4 | ||||||
| John Shearer Sen [Senior] Skinner | 1 | £7.5.0 | £0.2.5 | ||||||
| David Luke Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| Jmes Wylie Tin Man | 1 | £5.0.0 | £0.1.8 | ||||||
| John Brown Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Finney Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| James Cross Grocer | 1 | £12.15.0 | £0.8.6 | ||||||
| Duncan McArthur Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| James Rankin Tobacconist | 1 | £6.0.0 | £0.2.0 | ||||||
| William Young Mason | 1 | £6.0.0 | £0.2.0 | ||||||
| Mrs Paterson | 1 | £12.0.0 | £0.8.0 | ||||||
| Hugh Borland Spirit Dealer | 1 | £10.0.0 | £0.6.8 | ||||||
| Alexander Macmath Grocer | 1 | £8.0.0 | £0.2.8 | ||||||
| Michael McMillan Grocer | 1 | £5.5.0 | £0.1.9 | ||||||
| Campbell Hunter Grocer | 1 | £9.0.0 | £0.3.0 | ||||||
| James Law Copper Smith | 1 | £6.0.0 | £0.2.0 | ||||||
| Robert Watson Shoe Maker | 1 | £8.0.0 | £0.2.8 | ||||||
| David Gibson Steel Maker | 1 | £5.0.0 | £0.1.8 | ||||||
| Carried over | 23 | £119.0.0 | £44.15.0 | £3.9.6 |
Transcribe other information
89
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).