E326/4/6/97
| 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 |
|---|---|---|---|---|---|---|---|---|---|
| 18.Dec.1787 | Alexander Loggie | 1 | 5 | £0.1.8 | |||||
| 18 Dec 1787 | Alexander Loggie | 1 | £5.0.0 | £0.1.8 | |||||
| 19 Dec 1787 | Magnus Lindsay | 1 | £9.0.0 | £0.3.0 | |||||
| John Reid | 1 | £6.0.0 | £0.2.0 | ||||||
| 20 Dec 1787 | David Erskine | 1 | £9.0.0 | £0.3.0 | |||||
| Total | 4 | £29.0.0 | £0.9.8 |
Transcribe other information
A survey of SHOP TAX in the Town of Kirkwallfrom the 5 of April 1787 to the 5 of April 1788, by Alexander Fraser Surveyor
I Alexander Fraser Surveyor aforesaid Do hereby Certify that the amount the
[--] Survey is Nine Shillings & eight pence and make oath that upon the Twenty
[--] day of January One thousand seven hundred & eighty eight I delivered to Alexander Loutit
[--] in Kirkwall, Collector of Cess and said duties for the the Town of Kirkwall an
exact duplicate hereof carefully examined & compared with the foregoing
Alexander Fraser Surveyor
At Kirkwall 20th Jany 1788
Sworn before John Wier J.P. [Justice of the Peace]
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DANIALSAN, haggis
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