E326/4/8/111

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
30 Jan 1789 Alexander Logie 1 £5.0.0 £0.1.8
31 Jan 1789 Magnus Lindsay 1 £9.0.0 £0.3.0
John Reid 1 £6.0.0 £0.2.0
Robert Spence 1 £5.0.0 £0.1.8
David Erskine 1 £6.0.0 £0.2.0
James Erskine 1 £5.0.0 £0.1.8
Total 6 £36.0.0 £0.12.0

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111
A Survey of the SHOP TAX within the Town of Kirkwall
from the 5 of April 1788 to the 5 of April 1789 By Alexander Fraser Surveyor.

I Alexander Fraser Surveyor aforesaid having examined the foregoing Survey. Finds the same amounts
to Twelve shillings and maketh oath that upon the Twentieth day of February Seventeen hundred Eighty
Nine I delivered to Mr John Hoddle Town Clerk of Kirkwall and Collector of the said Shop Tax an
exact Duplicate of the foregoing Survey duly compared with the above.

Alexander Fraser Surveyor.


At Kirkwall 21 February 1789
Sworn before John Wier J.P. [Justice of the Peace]

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