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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
Division 1st
Townhead & neighbourhood with Limergate Drygate and Rottenrow
James Gray Grocer 1 £10.0.0 £0.6.8
1 £10.0.0 £0.6.8
Division 2nd
College Street East side from the Wyndhead to the College Kirk with Havannah street and New Vennel
William McAdam Grocer 1 £5.0.0 £0.1.8
Mrs Ewing 2 £5.0.0 £0.1.8
Mark Reid Grocer 3 £9.0.0 £0.3.0
Thomas Wingate Candle Maker 4 £6.5.0 £0.2.1
James Thorburn Tobacconist 5 £7.0.0 £0.2.4
John Weir Bookseller 6 £5.0.0 £0.1.8
6 £37.5.0 £0.12.5
Division 3rd
College Street east side from the College Kirk to the Cross with Blackfrier Wynd & Old Vennel
Thomas McCloud Grocer 1 £8.0.0 £0.2.8
Hendry Baird Grocer 2 £5.0.0 £0.1.8
Robert Russell Grocer 3 £5.0.0 £0.1.8
Robert Gardner Grocer 4 £13.0.0 £0.9.0
Peter Morison Shoemaker 5 £5.0.0 £0.1.8
William Thomson Copper Smith 6 £10.0.0 £0.6.8
Gavin Brash Grocer 7 £8.10.0 £0.2.10
Andrew Young Grocer 8 £8.0.0 £0.2.8
Hugh Young Grocer 9 £9.0.0 £0.3.0
Carry over 9 £48.10.0 £23.10.0 £1.11.10

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Survey of the Duties on Shops in the Royal Burgh of Glasgow for the year from the 5th of
April 1786 to the 5th April 1787 by William Mure Surveyor 47

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