, 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=94){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 |
|---|---|---|---|---|---|---|---|---|---|
| The Nineteen Divisions in the Royal Burgh of Glasgow for the from 5th April 1788 | |||||||||
| to 5th April 1789. Collected into one total, by George Storie Surveyor | |||||||||
| Page 1st Division 1st | 2 | £7.0.0 | £10.0.0 | £0.9.0 | |||||
| Page Division 2 | 11 | £73.15.0 | £1.4.7 | ||||||
| Page 3 Division 3 | 52 | £174.5.0 | £279.15.0 | £53.15.0 | £14.18.4 | ||||
| Page 4 Division 4 | 23 | £143.15.0 | £13.0.0 | £2.16.7 | |||||
| Page 5 Division 5 | 53 | £250.10.0 | £132.0.0 | £34.0.0 | £85.10.0 | £27.0.0 | £17.19.7½ | ||
| Page 6 Division 6 | 27 | £83.5.0 | £85.0.0 | £55.5.0 | £40.0.0 | £60.0.0 | £15.9.8 | ||
| Page 7 Division 7 | 22 | £92.15.0 | £63.0.0 | £40.0.0 | £6.2.11 | ||||
| Page 8 Division 8 | 30 | £105.10.0 | £121.10.0 | £85.0.0 | £20.0.0 | £11.6.2 | |||
| Page 9 Division 9 | 33 | £180.10.0 | £33.5.0 | £15.0.0 | £20.0.0 | £6.2.4 | |||
| Page 10 Division 10 | 44 | £70.0.0 | £82.10.0 | £210.10.0 | £223.0.0 | £78.0.0 | £60.0.0 | £41.4.1 | |
| Page 12 Division 11 | 44 | £54.0.0 | £94.0.0 | £172.0.0 | £104.0.0 | £136.0.0 | £338.0.0 | £64.16.8 | |
| Page 13 Division 12 | 29 | £51.0.0 | £83.0.0 | £77.0.0 | £120.0.0 | £52.0.0 | £30.0.0 | £22.10.4 | |
| Page 14 Division 13 | 25 | £92.10.0 | £108.0.0 | £48.0.0 | £7.10.10 | ||||
| Page 15 Division 14 | 38 | £68.0.0 | £132.0.0 | £119.0.0 | £165.0.0 | £51.0.0 | £47.0.0 | £30.19.2 | |
| Page 18 Division 15 | 105 | £132.0.0 | £332.0.0 | £376.0.0 | £438.10.0 | £204.0.0 | £242.0.0 | £101.10.5½ | |
| Page 20 Division 16 | 44 | £194.10.0 | £83.0.0 | £10.17.2 | |||||
| Page 21 Division 17 | 33 | £123.10.0 | £140.0.0 | £24.0.0 | £40.0.0 | £12.4.6 | |||
| Page 22 Division 18 | 62 | £327.15.0 | £114.15.0 | £9.5.9 | |||||
| Page 23 Division 18 | 3 | £7.0.0 | £10.0.0 | £15.0.0 | £1.4.0 | ||||
| 680 | £2231.10.0 | £1937.15.0 | £1343.10.0 | £1280.0.0 | £548.0.0 | £817.0.0 | £378.12.2 | ||
| Prooff | |||||||||
| Shop Rents Amounting to £2231.10.0 at 4d [£0.0.4] per pound is | £37.3.10 | ||||||||
| Shop Rents Amounting to £1937.15.0 at 8d [£0.0.8] per pound is | £64.11.10 | ||||||||
| Shop Rents Amounting to £1343.10.0 at 1.0 [£0.1.0] per pound is | £67.3.6 | ||||||||
| Shop Rents Amounting to £1280.0.0 at 1.3d [£0.1.3] per pound is | £80.0.0 | ||||||||
| Shop Rents Amounting to £548.0.0 at 1.9d [£0.1.9] per pound is | £47.19.0 | ||||||||
| Shop Rents Amounting to £817.0.0 at 2.0 [£0.2.0] per pound is | £81.14.0 | ||||||||
| Total Amount of Shop Rents £8157.15.0 producing in Total | £378.12.2 | ||||||||
| Exd. G.S. [Examined General Surveyor] |
Transcribe other information
94
I George Storie Surveyor aforesaid, Do hereby Certify that upon careful examination of the foregoing Several Rat[es]
and Duties, I find they Amount in whole to three hundred and Seventy Eight pounds Twelve Shillings & two p[ence]
Sterling And that upon the Twenty Second of November Currt [Current] I delivered to John Carlile Collector of the said Duties for the Burg[h]
aforesaid An Exact Duplicate of the above Accounts duly examined and compared with the foregoing which contained my [Oath]
that Notices were left with the several Inhabitants or at their Dwelling houses of the Dates annexed to their respective Nam[es ]
that they were to be charged with the Sums hereby Certified to be due from them
Given under my hand
at Glasgow the Twenty fourth day of November 17[88]
George Storie Surveyor
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).