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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
1787 Burgh of Aberdeen
31 Dec 1787 Mr Neil McLean Mercht [Merchant] 1 £8.0.0 £0.2.8
James Farquhar Merchant 1 £5.0.0 £0.1.8
Mr Eneas Smith Banker 1 £16.0.0 £0.16.0
Mrs Brebner 1 £5.0.0 £0.1.8
3 Jan 1788 Miss Walker 1 £7.0.0 £0.2.4
Mrs Robert Moirs 1 £6.0.0 £0.2.0
James Dyce Barber 1 £6.0.0 £0.2.0
Mr John Ewan Mert [Merchant] 1 £9.0.0 £0.3.0
Messrs Angus Booksellers 1 £10.0.0 £0.6.8
Mr Ninian Johnston Mercht [Merchant] 1 £5.0.0 £0.1.8
John Pittendreich Mercht [Merchant] 1 £5.0.0 £0.1.8
Charles Lunan Watchmaker 1 £8.0.0 £0.2.8
John Henderson Mercht [Merchant] 1 £5.0.0 £0.1.8
William Gordon Mercht [Merchant] 1 £8.0.0 £0.2.8
Mr Robert Innes Mercht [Merchant] 1 £5.0.0 £0.1.8
Mr John Catto Mercht [Merchant] 1 £8.0.0 £0.2.8
Mr John Leslie Mercht [Merchant] 1 £8.0.0 £0.2.8
Mr William Duguid Mercht [Merchant] 1 £20.0.0 £1.5.0
Mr Gartley Watchmaker 1 £8.0.0 £0.2.8
John Webster Mercht [Merchant] 1 £8.0.0 £0.2.8
John Smith Mercht [Merchant] 1 £16.0.0 £0.16.0
William Dun Mercht [Merchant] 1 £10.0.0 £0.6.8
Alexander Chyne Mercht [Merchant] 1 £14.0.0 £0.9.4
John Leith Barber 1 £5.0.0 £0.1.8
Mrs Stell 1 £5.0.0 £0.1.8
James Halket Shoemaker 1 £7.0.0 £0.2.4
Alexander Dyce Mercht [Merchant] 1 £20.0.0 £1.5.0
Burgh of Aberdeen Carried over 27 £131.0.0 £34.0.0 £32.0.0 £40.0.0 £7.8.4

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A Survey of Rates & Duties Arisen on Shops @ £5 & upwards within the Burgh of Aberdeen
from 5th Aprile 1787 to 5th of Aprile 1788 by Neil McInnes Surveyor

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