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 Kirkcudt. [Kirkcudbright.]
26 ---1788 Provost Lennox Kirkcudbright 1 £5.0.0 £0.1.8
Mr Thomas McClellan Kirkcudbright 2 £5.0.0 £0.1.8
Provost Murdoch Kirkcudbright 3 £5.0.0 £0.1.8
Mr Adam McWhannel Kirkcudbright 4 £5.0.0 £0.1.8
4 £20.0.0 £0.6.8

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A Survey of the SHOP TAX in the Burgh of Kirkcudt. [Kirkcudbright]
from the 5 of April 1788 to the 5 of April 1789 By Anthony Macmillan Surveyor.

£20.0.0 of valued rent at 4d [£0.0.4] P [Per] £ is £0.6.8
I Anthony Macmillan Surveyor aforesaid do hereby Certify that upon careful Examination
of the foregoing Several Rates and Duties I find the amount in whole to be Six shillings
and eight pence Sterling and that upon the Twelrth day of November One thousand
Seven hundred Eighty Eight years I delivered to Mr John Ewart Collector of
the said Duties for the Burgh aforesaid an Exact Duplicate of the foregoing
which contained My Oath that notices were left with the Several foregoing
Inhabitants or at their dwelling houses 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 Macmillan

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