, 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=90){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 |
|---|---|---|---|---|---|---|---|---|---|
| 18 DIV. [DIVISION] Brought over & Continued | 23 | £119.0.0 | £44.15.0 | £3.9.6 | |||||
| Patrick Mitchell Rope Maker | 1 | £6.0.0 | £0.2.0 | ||||||
| Noel McLean Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| James Ure Baker | 1 | £9.0.0 | £0.3.0 | ||||||
| Peter Bryman Grocer | 1 | £5.5.0 | £0.1.9 | ||||||
| 13 Sep 1788 | William Tassie Glover | 1 | £8.0.0 | £0.2.8 | |||||
| Robert Howie Glover | 1 | £5.0.0 | £0.1.8 | ||||||
| John Howie Glover | 1 | £5.0.0 | £0.1.8 | ||||||
| Broadfoot & Williamson Grocer | 1 | £13.0.0 | £0.8.8 | ||||||
| Alexander McLeish Skinner | 1 | £5.0.0 | £0.1.8 | ||||||
| John Jack Skinner | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Graham Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| William Brock Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| James Douglas Tea dealer | 1 | £7.0.0 | £0.2.4 | ||||||
| James Galbroath Tin Man | 1 | £10.0.0 | £0.6.8 | ||||||
| James Urie Taylor | 1 | £5.0.0 | £0.1.8 | ||||||
| John Russel Baker | 1 | £6.0.0 | £0.2.0 | ||||||
| William Edmund Baker | 1 | £6.10.0 | £0.2.2 | ||||||
| Mathew Connel Copr. [Copper] Smith | 1 | £7.0.0 | £0.2.4 | ||||||
| Allan McLeland Grocer | 1 | £13.0.0 | £0.8.8 | ||||||
| Robert Gallaway Bookseller | 1 | £6.0.0 | £0.2.0 | ||||||
| Balfour Niven Chandler | 1 | £12.0.0 | £0.8.0 | ||||||
| Archibald Campbell Taylor | 1 | £8.0.0 | £0.2.8 | ||||||
| Mrs Smellie Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| John Wright Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| John McLaron Grocer | 1 | £6.0.0 | £0.2.0 | ||||||
| Thomas West Shoe Maker | 1 | £8.0.0 | £0.2.8 | ||||||
| Allan Duncan Tin man | 1 | £7.0.0 | £0.2.4 | ||||||
| Alexander Clark Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| John Kennedy Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| John Gilmour Grocer | 1 | £7.10.0 | £0.2.6 | ||||||
| James Douglass School Master | 1 | £7.0.0 | £0.2.4 | ||||||
| Robert Mackie Grocer | 1 | £12.0.0 | £0.8.0 | ||||||
| George McKenzie Rope Maker | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander McVicar Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| James George Tobacconist | 1 | £7.0.0 | £0.2.4 | ||||||
| John Hatton Baker | 1 | £8.0.0 | £0.2.8 | ||||||
| Peter Caddel Grocer | 1 | £5.0.0 | £0.1.8 | ||||||
| Thomas Miller Grocer | 1 | £10.0.0 | £0.6.8 | ||||||
| William Mackay Grocer | 1 | £7.10.0 | £0.2.6 | ||||||
| 62 | £327.15.0 | £114.15.0 | £9.5.9 | ||||||
| Peter Brymen grocer | 1 | £5.5.0 | £0.1.9 | ||||||
| James Douglas tea dealer | 1 | £7.0.0 | £0.2.4 | ||||||
| Alexander Clark Grocer | 1 | £7.0.0 | £0.2.4 | ||||||
| George McKenzie Rope Maker | 1 | £5.0.0 | £0.1.8 | ||||||
| James George Tobacconist | 1 | £7.0.0 | £0.2.4 |
Transcribe other information
90
SHOP TAX
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).