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Date Inhabitants names, residence, and parish Actual # of shops Shops at £5 to £10 Shops at £10 to £15 Shops at £15 to £20 Shops at £20 to £25 Shops at £25 and up Duty
25 Jul 1785 John Pillendrich [Pittendreigh] Mert. [Merchant] 1 £5.0.0 £0.1.10½
Charles Lunnan Merchant 1 £8.0.0 £0.3.0
Robert Troup Merchant 1 £6.0.0 £0.2.3
James Farquhar Merchant 1 £5.0.0 £0.1.10½
Burgh of Aberdeen
Mrs Brebner Merchant 1 £7.0.0 £0.2.7½
Miss Walker Merchant 1 £7.0.0 £0.2.7½
Mrs Moir Merchant 1 £20.0.0 £1.6.3
James Smith Merchant 1 £8.0.0 £0.3.0
James Keith Merchant 1 £6.0.0 £0.2.3
James Dyce Merchant 1 £11.0.0 £0.8.3
Alexander Angus Merchant 1 £10.0.0 £0.7.6
James Leslie Merchant 1 £5.0.0 £0.1.10½
William Coulls [Coutts] Merchant 1 £5.0.0 £0.1.10½
Ninian Johnston Merchant 1 £5.0.0 £0.1.10½
John Ewan Merchant 1 £9.0.0 £0.3.4½
John Gartly Merchant 1 £8.0.0 £0.3.0
John Webster Merchant 1 £8.0.0 £0.3.0
William Duguid Merchant 1 £20.0.0 £1.6.3
John Smith Merchant 1 £16.0.0 £0.18.0
James Hunter Merchant 1 £7.0.0 £0.2.7½
William Dun Merchant 1 £10.0.0 £0.7.6
Alexander Cheyne Merchant 1 £14.0.0 £0.10.6
John Leith Merchant 1 £5.0.0 £0.1.10½
John Miln Merchant 1 £6.0.0 £0.2.3
Mrs Still Merchant 1 £9.0.0 £0.3.4½
Lewis Nicoll Merchant 1 £6.0.0 £0.2.3
George Wilson Merchant 1 £5.0.0 £0.1.10½
Alexander Dyce Merchant 1 £20.0.0 £1.6.3
William Patterson Merchant 1 £15.0.0 £0.16.10½
John Adams Merchant 1 £5.0.0 £0.1.10½
Alexander Walker Merchant 1 £7.0.0 £0.2.7½
Miss Mowats Merchant 1 £8.0.0 £0.3.0
Alexander Watherston Merchant 1 £5.0.0 £0.1.10½
William Gordon Merchant 1 £16.0.0 £0.18.0
Alexander Fiddes Merchant 1 £7.0.0 £0.2.7½
Carrd. [Carried] over 35 £162.0.0 £45.0.0 £47.0.0 £60.0.0 £11.6.1½

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A Survey of the Rates and Duties Arisen on Retail Shops at £5 and upwards within the Burgh of Aberdeen from 5 Jully last 1785 to 5 Aprile next 1786.
by Hugh Richmond Surveyor

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