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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
1 Oct 1787 James Ramsay 1 £7.0.0 £0.2.4
James Gilespie 1 £5.0.0 £0.1.8
Miss Forester 1 £6.0.0 £0.2.0
George Proudfute 1 £6.0.0 £0.2.6
John Skeine 1 £7.0.0 £0.2.4
David Sandiman 1 £8.0.0 £0.2.8
George Wight 1 £8.0.0 £0.2.8
John Dow 8 £10.0.0 £0.6.8
Robert Ready 1 £5.0.0 £0.1.8
David Rintoul 1 £5.0.0 £0.1.8
Thomas Auchterlonie 1 £5.0.0 £0.1.8
William Bridie 1 £5.0.0 £0.1.8
Moses Wylie 1 £5.0.0 £0.1.8
James Wylie 1 £8.0.0 £0.2.8
Philip Blacklaw 1 £6.0.0 £0.2.0
George Blackie 1 £8.0.0 £0.2.8
William Sharp 1 £5.0.0 £0.1.8
Thomas Fisher 1 £5.0.0 £0.1.8
James Robertson 1 £8.0.0 £0.2.8
Alexander Alison 1 £6.0.0 £0.2.0
Mr. Law 1 £9.0.0 £0.3.0
Thomas Beveridge 1 £9.0.0 £0.3.0
George Johnston 1 £6.0.0 £0.2.0
William Arnott 1 £6.0.0 £0.2.0
William Rutherford 1 £6.0.0 £0.2.0
David Pittin 1 £6.0.0 £0.2.0
James Morrison 1 £5.0.0 £0.1.8
Alexander Porteus 1 £7.0.0 £0.2.4
Mrs. Myles 1 £7.0.0 £0.2.4
David Hood 1 £5.0.0 £0.1.8
John Thomas 1 £5.0.0 £0.1.8
Mrs. Morrison 1 £6.0.0 £0.2.0
David Robertson 1 £6.0.0 £0.2.0
Mathew Davidson 1 £5.0.0 £0.1.8
William Peddie 1 £5.0.0 £0.1.8
Laurence Peddie 1 £5.0.0 £0.1.8
Thomas Ross 1 £5.0.0 £0.1.8
John Manson 1 £6.0.0 £0.2.0
James Laing 1 £8.0.0 £0.2.8
3 Oct 1787 James McCombie 1 £8.0.0 £0.2.8
carried forward 40 £243.0.0 £10.0.0 £4.7.8

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105

A Survey of the Rates and Duties on Shops arisen
in the Town of Perth from 5 April 1788 to 5 April 1788 by Laurence Buchan Surveyor

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DANIALSAN, hugh lapham

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