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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
1 Assessmt [Assessment] Surcharge
1786 Brought over £3.4.6
6 Mar 1786 Mr Herriot £8.0.0 £10.0.0 £0.4.6
Mr Millar £6.0.0 £8.0.0 £0.0.9
Mr Cuthbertson £5.0.0 £8.0.0 £0.1.1½
Mrs Isobel Murray £5.0.0 £9.0.0 £0.3.4½
Mr William Duncan £5.0.0 £9.0.0 £0.1.6
Mrs Aitchieson £9.0.0 £12.0.0 £0.5.7½
Mr Morgan £6.0.0 £9.0.0 £0.1.1½
Mr Charles Walker £9.0.0 £12.0.0 £0.5.7½
Mr Maxton £14.0.0 £15.0.0 £0.6.0
Mr McKenzie £10.0.0 £12.0.0 £0.1.6
Mr McDonald £6.0.0 £9.0.0 £0.1.1½
Mr John Douglas £10.0.0 £15.0.0 £0.9.4½
Mr Dalgleish £9.0.0 £15.0.0 £0.13.?
Mrs Ross £14.0.0 £16.0.0 £0.7.6
6th Division £6.7.?
7 Mar 1786 Mr Bremner £10.0.0 £14.0.0 £0.3.0
Mr Coldstone £14.0.0 £16.0.0 £0.7.6
Mr Gourlay £25.0.0 £33.0.0 £0.?.?
Mr Richard Dick £10.0.0 £12.0.0 £0.1.6
Mr Sommerville £7.0.0 £8.0.0 £0.0.4½
Mr Tibbets £6.0.0 £10.0.0 £0.3.0
Mr Anderson £6.0.0 £7.0.0 £0.2.7½
Mrs McGillivray £6.0.0 £8.0.0 £0.3.0
8 Mar 1786 Mr Charles Elliot £20.0.0 £30.0.0 £0.18.9
Mr. Stewart £14.0.0 £19.0.0 £0.12.2¼
Mr Hutton £20.0.0 £25.0.0 £0.11.3
9 Mar 1786 Mr James Anderson £10.0.0 £12.0.0 £0.1.6
Mr Francis Armstrong £10.0.0 £12.0.0 £0.1.6
Mr Duncan £10.0.0 £12.0.0 £0.1.6
Mr Bridges £12.0.0 £14.0.0 £0.1.6
Mr Aitkin £10.0.0 £11.0.0 £0.0.9
Miss Bowie and Coy. [Company] £12.0.0 £14.0.0 £0.1.6
Mr Taylor £12.0.0 £13.0.0 £0.9.0
Carry over £4.6.6

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[Page] 46 6
Surcharge Continued

Transcriber's notes

Where possible I have tried to calculate the duty.

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