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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
1st Assessmt. [Assessment] Surcharge
1786 Brought over £6.1.6
15 Feb 1786 Mr Aitchison £35.0.0 £40.0.0 £0.7.6
Mr Johnstone £20.0.0 £25.0.0 £0.11.3
Mr Spalding £12.0.0 £16.0.0 £0.9.0
Mr Spankie £20.0.0 £30.0.0 £0.18.9
Mr Elder and Coy. [Company] £35.0.0 £40.0.0 £0.7.6
Messrs White and Mitchel £25.0.0 £30.0.0 £0.7.6
Miss Newton and Coy. [Company] £16.0.0 £22.0.0 £0.10.10½
Mr Waddel £20.0.0 £30.0.0 £0.18.9
Mr Herriot £8.0.0 £10.0.0 £0.4.6
Mr Smith £20.0.0 £25.0.0 £0.11.3
Mr Gibson £25.0.0 £30.0.0 £0.7.6
Mr Neilson £15.0.0 £20.0.0 £0.9.4½
Messrs. Stodart and Coy. [Company] £45.0.0 £50.0.0 £0.7.6
Mr Mason £30.0.0 £35.0.0 £0.7.6
Messrs. Corrie and Sutherland £20.0.0 £30.0.0 £0.18.9
William Trotter and Coy. [Company] £45.0.0 £50.0.0 £0.7.6
Mr James Charles £9.0.0 £12.0.0 £0.5.7½
Mr Laing £12.0.0 £15.0.0 £0.7.10½
Mr Plenderleith £25.0.0 £30.0.0 £0.7.6
Mr Oates £25.0.0 £30.0.0 £0.7.6
Mr Dickie £25.0.0 £30.0.0 £0.7.6
Miss Brodie and Caddel £20.0.0 £25.0.0 £0.11.3
Mr Moncrieff £25.0.0 £30.0.0 £0.7.6
Mr West £16.0.0 £20.0.0 £0.8.3
Mr Ormiston £16.0.0 £20.0.0 £0.8.3
Mr Laidlaw £16.0.0 £18.0.0 £0.2.3
Mr Campbell £16.0.0 £22.0.0 £0.10.10½
Messrs Arnot & Gibson £16.0.0 £21.0.0 £0.9.6¾
Mr David McKean £20.0.0 £21.0.0 £0.1.3¾
Mr Brown £16.0.0 £18.0.0 £0.2.3
Mr Rankine £14.0.0 £16.0.0 £0.7.6
Mr McDowal £16.0.0 £20.0.0 £0.8.3
Mr Laidlaw £12.0.0 £18.0.0 £0.11.3
Mr Tip £10.0.0 £12.0.0 £0.1.6
Messrs. John & Andrew Brun £10.0.0 £12.0.0 £0.1.6
Mr Archibald Wilson £6.0.0 £8.0.0 £0.9.0
£20.14.9

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Surcharge Continued
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