E326/4/4/13

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
6 Aug 1786 Messrs McKenzie & Hay Merchts [Merchants] 1 £5.0.0 £0.1.8

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A Survey of the SHOP TAX. arisen in the Burgh of
Dingwall from 5th Aprile 1786 to 5th Aprile 1787 By Hugh McFarquhar Surveyor

Tain 22nd Novr 1786 Certified as the shop duty by Hugh McFarquhar

Robert Morrison Collr [Collector]
I Hugh MacFarquhar Surveyor aforesaid do hereby certify that
upon careful examination of the foregoing Rate and dutie I find the above Shop amounts
in whole to one shilling and Eight pence Stg [Sterling] and that upon the _____ day of ______ 1786
I delivered to Roderick Morrison Collr [Collector] of the said duty for the Burgh aforesaid an exact
duplicate of the above duly examined and compared with the foregoing, Which con-
-tained my oath that a Notice was left with the aforesaid or at his Shop of the date an-
-nexed to his name that he was to be charged with the sum hereby certified to
be due from him
[signature of] Hugh MacFarquhar Surveyor

Transcriber's notes

Handwriting other than the declaration is difficult. Best guess transcribed. - GMB

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DANIALSAN, GMB

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