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Date Inhabitants names, residence, and parish Actual # of shops Shops at £5 to £10 Shops at £10 to £15 Shops at £15 to £20 Shops at £20 to £25 Shops at £25 and up Duty
1785 Mr Benjamin Ross Mercht [Merchant] 1 £5.0.0 £0.1.10½
Dec [1785] Mr George Murray Mercht [Merchant] 1 £5.0.0 £0.1.10½
2 £10.0.0 £0.3.9

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A Survey of the Duties on Shops Arisen in the Burgh of Tain from
[5th] July 1785 to 5th Aprile 1786 by Hugh McFarquhar Surveyor

I Hugh MacFarquhar Surveyor Aforesaid, do hereby certify That upon careful
examination of the foregoing Duties, I find they Amount in Whole to Three
Shillings & Nine pence, and that an exact Duplicate of the Above Acct [Account] lye
in my own hands as Treasurer of the Said Burgh & Collector of said Duties
[signature of] Hugh MacFarquhar Surveyor
Tain 14th Febry [February] 1786

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