E326/4/6/89

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
2 Dec 1787 Baillie William Inglis for the Banking Office 1 £6.0.0 £0.2.0
Baillie John McIntosh for the Banking Office 2 £6.0.0 £0.2.0
Baillie Alexander Shaw & Son for the Banking Office 3 £6.0.0 £0.2.0
Baillie William Scot Mercht [Merchant] 4 £9.0.0 £0.3.0
The Creditors of Mr Angus Shaw Mercht [Merchant] 5 £9.0.0 £0.3.0
Mr Evan McPherson Mercht [Merchant] 6 £9.0.0 £0.3.0
Mr Thomas Tolmie Mercht [Merchant] 7 £10.0.0 £0.6.8
Mr Donald Smith Mercht [Merchant] 8 £10.0.0 £0.6.8
Baillie John McIntosh Mercht [Merchant] 9 £6.0.0 £0.2.0
McIntosh, Inglis & Co [Company] Mercht [Merchant] 10 £12.10.0 £0.8.4
Mr William Fraser Mercht [Merchant] 11 £9.0.0 £0.3.0
Mr Alexander Chisholm Mercht [Merchant] 12 £5.0.0 £0.1.8
Baillie James Shaw & Co [Company] Mercht [Merchant] 13 £16.10 £0.16.6
Mr Daniel Cameron Mercht [Merchant] 14 £8.0.0 £0.2.8
Mr Donald McPherson Mercht [Merchant] 15 £8.0.0 £0.2.8
McPherson Welch & Co [Company] Mercht [Merchant] 16 £9.0.0 £0.3.0
Mr Robert Rose Mercht [Merchant] 17 £6.0.0 £0.2.0
Baillie William Inglis & Co [Company] Mercht [Merchant] 18 £9.0.0 £0.3.0
Mr Alexander Fraser Mercht [Merchant] 19 £5.0.0 £0.1.8
Mr Alexander Murray Mercht [Merchant] 20 £5.0.0 £0.1.8
Mr William Sharp Mercht [Merchant] 21 £6.0.0 £0.2.0
Mr George Chewitz Mercht [Merchant] 22 £9.0.0 £0.3.0
Mr James Reed Mercht [Merchant] 23 £10.0.0 £0.6.8
Fraser, Andrew & Co [Company] Mercht [ Merchant] 24 £12.0.0 £0.8.0
Mr James Sutor Mercht [Merchant] 25 £12.0.0 £0.8.0
Mr Norman McLeod Mercht [Merchant] 26 £5.0.0 £0.1.8
Mr Alexander McKenzie Coppersmith 27 £5.0.0 £0.1.8
Totall Duty on Shops 27 £140 £66.10.0 £16.10.0 £5.7.6
Proof of the Abstract
£140 at £0.0.4 per £ for the year is £2.6.8
£66.10.0 at £0.0.8 per £ for the year is £2.4.4
£0.16.10 at £0.1.0 per £ for the year is £0.16.6

Transcribe other information

89
Abstract of the SHOP TAX in the Town of Inverness from the 5th April 1787 to the 5th April 1788 by John Rose Surveyor of Taxes

I John Rose Surveyor aforesaid do hereby Certify that upon Careful examination of the foregoing Rates & Duties they amount to five pounds seven shillings & six pence Sterling that upon the sixth day of December last I delivered to Mr Thomas Munro Collector of the said duties for the town aforesaid an exact Duplicate of the above account duly examined and Completed with the foregoing
which containes my Oath that Nottices were left with the Several Inhabitants, or at their Dwelling houses that they were to be Charged with the sums set against their Several Names hereby Certified to be due from them.
Jno [John] Rose Surveyor of Taxes

Transcriber's notes

Jno [John] Rose transcribed thus because it is a signature

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