E326/4/2/91

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
24 Dec 1785 Baillie William Inglis Merch [Merchant] 1 £6.0.0 £0.2.3
Mr John Bain Mercht. [Merchant] 2 £8.0.0 £0.3.0
Baillie William Scot Mercht. [Merchant] 3 £8.0.0 £0.3.0
Mr Evan Mcpherson Mercht. [Merchant] 4 £8.0.0 £0.3.0
Mr Angus Shaw Mercht. [Merchant] 5 £9.0.0 £0.3.4½
Mr Thomas Tolmie Mercht. [Merchant] 6 £10.0.0 £0.7.6
Mr Donald Smith Mercht. [Merchant] 7 £10.0.0 £0.7.6
Baillie John McIntosh 8 £6.0.0 £0.2.3
Messrs. McIntosh Inglis & Co. [Company] 9 £12.10.0 £0.9.4½
Mr William Fraser Junr [Junior] Mercht. [Merchant] 10 £8.0.0 £0.3.0
Baillie John Shaw & Co. [Company] 11 £16.10.0 £0.18.6¾
Daniel Cameron Mercht. [Merchant] 12 £8.0.0 £0.3.0
Mr Donald Mcpherson Mercht. [Merchant] 13 £8.0.0 £0.3.0
McPherson Welsh & Co. [Company] 12 £9.0.0 £0.3.4½
Mr Robert Rose Mercht. [Merchant] 15 £6.0.0 £0.2.3
Baillie William Inglis Mercht. [Merchant] 16 £9.0.0 £0.3.4½
Mr Alexander Murray Mercht. [Merchant] 17 £5.0.0 £0.1.10½
Mr George Church Mercht. [Merchant] 18 £9.0.0 £0.3.4½
Mr James Reid Mercht. [Merchant] 19 £10.0.0 £0.7.6
Mr Simon Fraser Junr [Junior] Mercht. [Merchant] 20 £12.0.0 £0.9.0
Mr John Alves Mercht. [Merchant] 21 £6.0.0 £0.2.3
Mr Hugh Fraser 22 £5.0.0 £0.1.10½
Mr Alexander McKenzie Coppersmith 23 £5.0.0 £0.1.10½
Total Shops etc. 23 £123.0.0 £54.10.0 £16.10.0 £5.5.6¾

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91
Survey of the Shop Tax in the Town of Invss. [Inverness]
from the 5th July 1785 to the 5 April 1786 by John Rose Surveyor of Taxes.

Proof of the Abstract -
£123.0.0 at 6d [£0.0.6] per pound for nine months - £2.6.1½
£54.10.0 at 1/ [£0.1.0]per pound for nine months - £2.0.10½
£16.0.0 at 1/6d [£0.1.6] per pond for nine months - £0.18.6¾

I John Rose Surveyor Aforesaid do hereby Certify that upon Careful Consideration of the Foregoing
Rates and Duties they Amount in whole to Five pounds Five shillings and Sixpence three farthings and I Do make
Oath that Notices were left with the whole Foregoing Inhabitants or at their Dwelling houses
that they were to be Charged with the Rates and Duties set Against their Several Names
Agreable to the Act of Parliament Imposing the same.
John Rose Survr. [Surveyor]
Thomas Munro Collr. [Collector]

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DANIALSAN, jacqueline mccolm

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