E326/4/2/99
| 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 |
|---|---|---|---|---|---|---|---|---|
| 27 Jul 1786 | Magnus Lindsay | 1 | £9.0.0 | £0.3.4½ | ||||
| 27 Jul 1786 | John Reid | 1 | £6.0.0 | £0.2.3 | ||||
| 27 Jul 1786 | James Erskine | 1 | £9.0.0 | £0.3.4½ | ||||
| 27 Jul 1786 | Jerom Dinnison | 1 | £6.0.0 | £0.2.3 | ||||
| Totall | 4 | £30.0.0 | £0.11.3 |
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Survey of the Shop Tax in the Town of Kirkwallthe 5th of July 1785 to 5 of April 1786. By Alexander Fraser Surveyor
Shop Tax
I Alexander Fraser Surveyor aforesaid do hereby certify that upon examination
of the foregoing duties I find they amount to Eleven Shillings and three pennies
Sterling. And that upon the 13 March Instant I delivered to Alexander [Lou? ]
Town Clerk of Kirkwall Collector of taxes and said Duties for the said Town
an exact duplicate of the foregoing account duly examined and compared
with the foregoing which Contained my Oath that Notices were left with
the several Inhabitants to or at their dwelling houses of the dates annexed
to their respective Names that they were to be Charged with the Sums
hereby Certifyed to be due from them. Kirkwall 10th March 1786
Alexander Fraser Surveyor
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DANIALSAN, haggis
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