, 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=97){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 |
|---|---|---|---|---|---|---|---|---|---|
| 19 Dec 1788 | Robert McClaggan surgeon | 1 | £7.0.0 | £0.2.4 | |||||
| James Fisher painter | 1 | £5.0.0 | £0.1.8 | ||||||
| James Newton | 1 | £6.0.0 | £0.2.0 | ||||||
| James Greive glazier | 1 | £6.0.0 | £0.2.0 | ||||||
| Peter Dodds | 1 | £6.0.0 | £0.2.0 | ||||||
| Dickson & Fair | 1 | £8.0.0 | £0.2.8 | ||||||
| Mr. McClaran Mercht. [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| James Burn Wright | 1 | £6.0.0 | £0.2.0 | ||||||
| James Wilkie Banker | 1 | £8.0.0 | £0.2.8 | ||||||
| Alexander Aitchison | 10 | £5.0.0 | £0.1.8 | ||||||
| David Smith Chandler | 1 | £5.0.0 | £0.1.8 | ||||||
| John Main Mercht. [Merchant] | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Hyslop | 1 | £7.0.0 | £0.2.4 | ||||||
| William Cunninghame | 1 | £5.0.0 | £0.1.8 | ||||||
| James Cunninghame Watchmr. [Watchmaker] | 1 | £5.0.0 | £0.1.8 | ||||||
| James Banks | 1 | £5.0.0 | £0.1.8 | ||||||
| John Forrest | 1 | £5.0.0 | £0.1.8 | ||||||
| Alexander Nesbit | 1 | £6.0.0 | £0.2.0 | ||||||
| Robert Burton | 1 | £5.0.0 | £0.1.8 | ||||||
| James Veitch | 1 | £7.0.0 | £0.2.4 | ||||||
| John Carfrae Mercht. [Merchant] | 1 | £6.0.0 | £0.2.0 | ||||||
| William Veitch Watchmr. [Watchmaker] | 1 | £7.0.0 | £0.2.4 | ||||||
| George Blair Chandler | 1 | £5.0.0 | £0.1.8 | ||||||
| John Banks Tobacconist | 1 | £5.0.0 | £0.1.8 | ||||||
| John Brown Ironmonger | 1 | £8.0.0 | £0.2.8 | ||||||
| Andrew Mathew | 1 | £7.0.0 | £0.2.4 | ||||||
| Dr. [Doctor] Richard Sommers | 1 | £10.0.0 | £0.6.8 | ||||||
| James Forrest | 1 | £6.0.0 | £0.2.0 | ||||||
| Dr. [Doctor] Sommerville | 1 | £5.0.0 | £0.1.8 | ||||||
| John Crumbie | 1 | £10.0.0 | £0.6.8 | ||||||
| 30 | £167.0.0 | £20.0.0 | £3.9.0 |
Transcribe other information
97
Survey of the SHOP TAX in the Royalty of
Haddington from 5 April 1788 to 5 April 1789 by William Johnstone Surveyor
Proof
£167.0.0 at /4 [£0.0.4] p [per] £ is £2.15.8
£20.0.0 at /8 [£0.0.8] p [per] £ is £0.13.4
£3.9.0
I William Johnstone Surveyor aforesaid do hereby Certify that upon careful examination I find the foregoing duties
amount to Three pounds nine shillings sterling and that upon the 29th Oct. 1788 I delivered to John Carfrae Collector
of these duties an exact duplicate of this Acct. [Account] duly examined and compared to which Contained my Oath that the
foregoing Inhabitants were duly served with Notices of the Duties foresaid intimating that they would be charged
with the sums hereby certified to be due by them.
William Johnstone 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).