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 Burgh of Kirkcudbright
19 --- 1787 Mr William Lennox Mercht. [Merchant] 1 £5.0.0 £0.1.8
Mr Thomas McClellan Mercht. [Merchant] 1 £5.0.0 £0.1.8
Provost Murdoch 1 £5.0.0 £0.1.8
Mr Adam McWhannel 1 £5.0.0 £0.1.8
4 £20.0.0 £0.6.8
Proof £20.0.0 at 4d [£0.0.4] per £ -£0.6.8

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A survey of SHOP TAX in the burgh of Kirkcudbright
from the 5 of April 1787 to the 5 of April 1788 by Anthony Macmillan Surveyor

I Anthony Mcmillan Surveyor aforesaid do hereby certify that upon careful examination of the
foregoing several Rates & Duties I find they amount in whole to the sum of six shillings & eight
pence Sterling and that upon the fourth day of January one thousand seven hundred &
eighty eight years I delivered to Mr. John Ewar Collector of the said Duties for the Burgh
aforesaid an exact Duplicate of the foregoing which contained my Oath that notices were
delivered to or left at the dwelling houses of the several foregoing Inhabitants of the dates
annexed to their respective names that they were to be charged with the Sums hereby
certified to be due from them. Anthony Mcmillan

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