E326/4/2/51

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
17 Feb 1786 Town of Elgin 1 1 £0.1.10½
Provost Stephen 1 1 £0.2.3
Margaret Stephen 1 1 £0.2.3
Dr. [Doctor] Thomas Stephen 1 1 £0.2.3
Alexander Williamson Mercht. [Merchant] 1 1 £0.1.10½
Mr John Forsyth Mercht. [Merchant] 1 1 £0.7.6
John Brander and Coy. [Company] 1 1 £0.1.10½
Provost Duff 1 1 £0.2.3
Dr. [Doctor] Dougall 1 1 £0.2.3
Baillie John Ritchie 1 1 £0.9.0
Baillie Andrew Fenton 1 1 £0.1.10½
John Mann Mercht. [Merchant] 1 1 £0.1.10½
Alexander Cobban Mercht. [Merchant] 1 1 £0.1.10½
Baillie Alexander Brander 1 1 £0.3.0
Baillie James Young Mercht. [Merchant] 1 1 £0.1.10½
Mr William Robertson 1 1 £0.1.10½
John Jameson Mercht. [Merchant] 1 1 £0.2.3
Mr Robert Petrie 1 1 £0.1.10½
Archibald and James Craigs 1 1 £0.2.3
James Simpson Mercht. [Merchant] 1 1 £0.1.10½
James McLay Mercht. [Merchant] 1 1 £0.1.10½
Mr William James Mercht. [Merchant] 1 1 £0.1.10½
Mr. John Nicol Mercht. [Merchant] 1 1 £0.1.10½
23 21 £2.19.7½

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[Page] 51
Survey of the SHOP TAX arisen within the Town of
Elgin from the 5th day of July 1785 To the 5th day of April 1786 By Archibald Duff Surveyor

Proof
13 Shops at 2/6 [£0.2.6] each Per Annum for 3 Qtrs. [Quarters] of a year is £1.4.4½
7 Shops at 3/ [£0.3.0] each Per Annum for 3 Otrs [Quarters] of a year is £0.15.9
1 Shop at 4/ [£0.4.0] each Per Annum for 3 Qtrs [Quarters] of a year is £0.3.0
1 Shop at 10/ [£0.10.0] each Per Annum for 3 Qtrs. [Quarters] of a year is £0.7.6
1 Shop at 12/ [£0.12.0] each Per Annum for 3 Qtrs. [Quarters] of a year is £0.9.0
23 £2.18.7.½
I Archibald Duff Surveyor aforesaid do hereby Certify that upon
careful examination of the foregoing several rates and duties I find
they amount in whole to two pounds nineteen Shillings and seven
pence halfpenny sterling And that upon the Eighteenth day of March
Current I delivered to James Duffus Collector of the said duties for
the Town of Elgin aforesaid an Exact Duplicate of the above
Acct. [Account] 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
Names that they were to be charged with the Sums hereby Certified
to be due from them.
Archibald Duff Surveyor

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haggis, DENBRO, DANIALSAN

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