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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
Burgh of Aberd [Aberdeen] Bro. [Brought] over 27 £131.0.0 £34.0.0 £32.0.0 £40.0.0 £7.8.4
Mr William Paterson Mercht [Merchant] 1 £10.0.0 £0.6.8
Miss Thomson Millener 1 £6.0.0 £0.2.0 free rates
Alexander Stewart Mercht [Merchant] 1 £6.0.0 £0.2.0
Ishmael Smith Mercht [Merchant] 1 £7.0.0 £0.2.4
Mrs Garden 1 £19.0.0 £0.19.0
Mr Alexander Ross Mercht [Merchant] 1 £19.0.0 £0.19.0
John Ferguson Merch [Merchant] 1 £13.0.0 £0.8.8
Thomas Wagrell Mert [Merchant] 1 £17.0.0 £0.17.0
Mr James Black Merct [Merchant] 1 £9.0.0 £0.3.0
Mr James Bartlet Mert [Merchant] 1 £9.0.0 £0.3.0
Mrs Thomson Bookseller 1 £10.0.0 £0.6.8
Mr Alexander Fiddes Mert [Merchant] 1 £7.0.0 £0.2.4
George Symmers Mercht [Merchant] 1 £7.0.0 £0.2.4
17 Jan 1788 Alexander Malcom Mealseller 1 £5.0.0 £0.1.8
Joseph Garden Mercht [Merchant] 1 £5.0.0 £0.1.8
William Fitzgerald Barber 1 £5.0.0 £0.1.8
William Cruickshank Barber 1 £6.0.0 £0.2.0
Mr James Williamson Merch [Merchant] 1 £5.0.0 £0.1.6
Mr John Leslie Merch [Merchant] 1 £14.0.0 £0.9.4
Mr John Adams Seedsman 1 £6.0.0 £0.2.0
Alexander Crombie 1 £5.0.0 £0.1.8
William Cushny Merch [Merchant] 1 £10.0.0 £0.6.8
John Crombie Barber 1 £5.0.0 £0.1.8
Ann Frazer Barber 1 £5.0.0 £0.1.8
Mr Robert Spark Mercht [Merchant] 1 £5.0.0 £0.1.8
Thomas McCombie Merch [Merchant] 1 £5.0.0 £0.1.8
Mr Forsyth Merch [Merchant] 1 £10.0.0 £0.6.8
Alexander Petrie 1 £5.0.0 £0.1.8
Alexander Rhind Merch [Merchant] 1 £12.0.0 £0.8.0
Mr Playfair Mer [Merchant] 1 £8.0.0 £0.2.8
Mr Joseph Simpson Merch [Merchant] 1 £9.0.0 £0.3.0
Andrew Simpson Merch [Merchant] 1 £11.0.0 £0.9.0
Burgh of Aberdeen Carried over 59 £261.0.0 £127.0.0 £87.0.0 £40.0.0 £15.8.0

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