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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 Third Division
16 Feb 1786 Mr Robert Kerr £20.0.0 £25.0.0 £0.11.3
Mr Farquharson £5.0.0 £10.0.0 £0.5.7½
Messrs Oates and Sherriff £20.0.0 £25.0.0 £0.11.3
Mr William Nairn £10.0.0 £15.0.0 £0.9
Mr George Swan £18.0.0 £22.0.0 £0.8.3
Mr McDonald £20.0.0 £25.0.0 £0.11.3
Mr Ross £5.0.0 £7.0.0 £0.0.9
17 Feb 1786 Mr Millar £5.0.0 £7.0.0 £0.0.9
Mesrs Mill and Son £18.0.0 £25.0.0 £0.17.6
Mr Lamb £18.0.0 £20.0.0 £0.6.0
Mr Cooper £15.0.0 £25.0.0 £1.0.?
Messrs. Phin and Pattison £18.0.0 £20.0.0 £0.6.0
Mr Fowler £12.0.0 £18.0.0 £0.11.3
18 Feb 1786 Mr Walter Brunton £14.0.0 £16.0.0 £0.7.6
Mr Russel £14.0.0 £0.10.6
Mrs Eagle £14.0.0 £16.0.0 £0.7.6
Mr Simon Fraser £6.0.0 £8.0.0 £0.0.9
Me Alexander Crichton £7.0.0 £8.0.0 £0.0.4½
Mrs Innes £5.0.0 £10.0.0 £0.5.7½
Mrs Paterson £5.0.0 £8.0.0 £0.1.1½
21 Feb 1786 Mr Dunbar Pringle £11.0.0 £0.8.3
Mr John McDuff £5.0.0 £0.1.10½
Peggie Moodie £5.0.0 £0.1.10½
Mr Shirlaw £5.0.0 £8.0.0 £0.1.1½
Mrs McQueen £12.0.0 £18.0.0 £0.11.3
Mr Boog £8.0.0 £10.0.0 £0.4.6
Mr James West £6.0.0 £7.0.0 £0.0.4½
Alexander Watson £5.0.0 £6.0.0 £0.0.4½
Mr Machattie £6.0.0 £8.0.0 £0.0.9
Mr Alexander Bell £6.0.0 £8.0.0 £0.0.9
22 Feb 1786 Mr. Small £8.0.0 £10.0.0 £0.4.6
Mr Mason £5.0.0 £7.0.0 £0.0.9
Mr Stevinson £5.0.0 £8.0.0 £0.1.1½
Mr Bagnall £5.0.0 £6.0.0 £0.0.4½
Mr Murray £10.0.0 £12.0.0 £0.1.6
Carry over £9.14.0½

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44 [Page] 4

Surcharge Continued
Shop Tax

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