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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
12 Nov 1788 Neil McLean Mert [Merchant] 1 £8.0.0 £0.2.8
Mr Farquhar Merchant 1 £5.0.0 £0.1.8
Mr Inias Smith Banker 1 £16.0.0 £0.16.0
Mrs Brebner 1 £5.0.0 £0.1.8
Miss Walker 1 £7.0.0 £0.2.4
Mrs Robert More 1 £6.0.0 £0.2.0
James Dyce Barber 1 £6.0.0 £0.2.0
Mr John Ewan 1 £9.0.0 £0.3.0
Mr Angus Bookseller 1 £10.0.0 £0.6.8
Alexander Sheevas Mert. [Merchant] 1 £5.0.0 £0.1.8
James Black Mert [Merchant] 1 £9.0.0 £0.3.0
Mr Ninian Johnston 1 £5.0.0 £0.1.8
John Pittendreech 1 £5.0.0 £0.1.8
Charles Lunan Watchmr. [Watchmaker] 1 £8.0.0 £0.2.8
Mr Catto Mt. [Merchant] 1 £8.0.0 £0.2.8
Mr Robert Innes Mt [Merchant] 1 £5.0.0 £0.1.8
Mr William Duguid Mt. [Merchant] 1 £20.0.0 £1.5.0
Mr Gartly Watchmr. [Watchmaker] 1 £8.0.0 £0.2.8
13 Nov 1788 John Webster Mt. [Merchant] 1 £8.0.0 £0.2.8
John Smith Mt. [Merchant] 1 £16.0.0 £0.16.0
Alexander Cheyne Mt. [Merchant] 1 £14.0.0 £0.9.4
John Leith Barber 1 £5.0.0 £0.1.8
Mrs Still 1 £5.0.0 £0.1.8
William Gordon Mt. [Merchant] 1 £8.0.0 £0.2.8
Alexander Dyce Mt. [Merchant] 1 £20.0.0 £1.5.0
William Paterson Mt. [Merchant] 1 £10.0.0 £0.6.8
Miss Thomson Milliner 1 £6.0.0 £0.2.0
Alexander Stuart Mt. [Merchant] 1 £6.0.0 £0.2.0
Ishmael Smith 1 £7.0.0 £0.2.4
William Malcom Mt. [Merchant] 1 £8.0.0 £0.2.8
William Johnston Mt. [Merchant] 1 £9.0.0 £0.3.0
14 Nov 1788 Mr Alexander Ross Mt. [Merchant] 1 £19.0.0 £0.19.00
Carried over 32 £161.0.0 £34.0.0 £51.0.0 £40.0.0 £8.17.4
1788 Burgh of Aberdeen

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A Survey of the Rates & Duties Arisen on Shops at £5 & upwards within the Burgh of Aberdeen from the 5th of Aprile last 1788 to the 5th Aprile next 1789
By Neil McInnes Surveyor

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higginsm, Keith Jopp, Kate51- Moderator

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