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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
First DIVISION
Townhead and Neighbourhood with Lingate Drygate & Rottenrow
18 Jul 1788 James Gray Stabler 1 £10.0.0 £0.6.8
John Caldwell Grocer 1 £7.0.0 £0.2.4
2 £7.0.0 £10.0.0 £0.9.0
Second DIVISION
College Street East side from Drygate to College Kirk with Havannah Street
23 Jul 1788 William McAdam Grocer 1 £5.0.0 £0.1.8
Thomas Fraser Grocer 1 £6.0.0 £0.2.0
John Currie Hosier 1 £5.10.0 £0.1.10
Robert Watson Grocer 1 £7.0.0 £0.2.4
Mrs Baird Cotton Seller 1 £6.0.0 £0.2.0
James Gilfillan Grocer 1 £9.0.0 £0.3.0
Adam Watson Weaver 1 £5.0.0 £0.1.8
Mark Reid Grocer 1 £9.0.0 £0.3.0
Thomas Wingate Chandler 1 £6.5.0 £0.2.1
James Thorburn Tobacconist 1 £7.0.0 £0.2.4
John Brown Grocer 1 £8.0.0 £0.2.8
11 £73.15.0 £1.4.7
Third Division
Colledge Street East side from Colledge Kirk to the Cross with Black Friar Wynd & New Vennal
23 Jul 1788 Robert Russell Grocer 1 £8.0.0 £0.2.8
Henry Braid Grocer 1 £5.0.0 £0.1.8
John Carse Barber 1 £5.5.0 £0.1.9
Andrew Buchanan Yarn Merchant 1 £5.0.0 £0.1.8
Archibald Gardner Grocer 1 £13.10.0 £0.9.0
Peter Morrison Shoe Maker 1 £5.0.0 £0.1.8
6 £28.5.0 £13.10.0 £0.18.5

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69
A survey of the duty on SHOPS in the Royal Burgh
of Glasgow for the year from 5th April 1788 to 5th April 1789 by George Storrie Surveyor

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DANIALSAN, Achow

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