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
1787 George Hunter McDuff 1 £5.0.0 £0.1.8
Alexander Ruddock Keith 1 £5.0.0 £0.1.8
Alexander Dow Keith 1 £5.0.0 £0.1.8
3 £15.0.0 £0.5.0
3 Shops @ £5.0.0 Ea: [Each] for a year @ 4 Pence [£0.0.4] per Pound is £0.5.0

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Survey of the SHOP TAX. Arisen in the County of Banff
[fr]om the 5th day of Aprile 1787 to the 5th day of Aprile 1788 By Patrick McDonald Surveyor

I Patrick McDonald Surveyor aforesaid do hereby Certify that upon Carefull
Examination of the foregoing several rates and duties on Shops I find they
Amount in whole to Five Shillings Sterling and that upon the Twelfth day of
November Currt [Current] [12 Nov 1787] I delivered to John Reid Collector of said Taxes for the
County of Banff an exact Duplicate of the Above Account Duly Examined
and Compared with the foregoing which Contained my oath that Notices
were left with the whole foregoing Inhabitants or at their Dwelling Houses
of the dates Anexed to their respective Names that they were to be
Charged with the Sums hereby Certified to be due from them
Patrick McDonald Surveyor
Sworn before me at Forres the 10th Novr [November] 1787
Alexander Grant J.P. [Justice of the Peace]

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