E326/4/4/87
| Date | Inhabitants names, residence, and parish | Actual # of shops | Shops at £5 to £9 | Shops at £10 to £14 | Shops at £15 to £19 | Shops at £20 to £24 | Shops at £25 to under £30 | Shops at £30 and upwards | Duty |
|---|---|---|---|---|---|---|---|---|---|
| 27 --- 1786 | Alexander Logie | 1 | £5.0.0 | £0.1.8 | |||||
| Magnus Lindsay | 1 | £9.0.0 | £0.3.0 | ||||||
| John Reid | 1 | £6.0.0 | £0.2.0 | ||||||
| James Erskine | 1 | £9.0.0 | £0.3.0 | ||||||
| Totall | 4 | £29.0.0 | £0.9.8 |
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87Survey SHOP TAX within the Town of Kirkwall
from the 5th April 1786 to 5th April 1787 by Alexander Fraser Surveyor
I Alexander Fraser Surveyor aforesaid do hereby certify That upon careful Examination
of the foregoing several rates and duties I find they amount in whole to Nine shillings and
Eight pence and that upon the twenty Eighth November one thousand seven hundred and Eighty
Six I delivered to Alexander Loutit Town Clerk of Kirkwall Collector of said duties for the
Town aforesaid an exact Duplicate of the foregoing Account duly examined and compared
with the above which contained my Oath that notices were left with several inhabitants
or at their dwelling houses of the dates annexed to their respected names, that they
were to be charged with the sums hereby certified to be due from them
Alexander Fraser Surveyor
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DANIALSAN, hugh lapham
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