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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 Town of Elgin
19 Oct 1787 Doctor Thomas Stephen 1 £6.0.0 £0.2.0
William Williamson Jun.[Junior] Mercht [Merchant] 1 £5.0.0 £0.1.8
Provost Stephen Mercht [Merchant] 1 £6.0.0 £0.2.0
John Forsyth Mercht [Merchant] 1 £10.0.0 £0.6.8
John Brander & Co. [Company] 1 £5.0.0 £0.1.8
Provost Duff Mercht [Merchant] 1 £6.0.0 £0.2.0
Doctor Dougal 1 £5.0.0 £0.1.8
Baillie John Ritchie Mercht [Merchant] 1 £10.0.0 £0.6.8
Baillie Alexander Brander Mercht [Merchant] 1 £8.0.0 £0.2.8
Baillie John Jamison Mercht [Merchant] 1 £6.0.0 £0.2.0
Baillie James Simpson Mercht [Merchant] 1 £5.0.0 £0.1.8
William Innes Mercht [Merchant] 1 £5.0.0 £0.1.8
William Robertson Mercht [Merchant] 1 £6.0.0 £0.2.0
Mrs Robert Petrie 1 £5.0.0 £0.1.8
Messrs. Archibald & James Craigs 1 £6.0.0 £0.2.0
Messrs. Robertson & Forsyth 1 £5.0.0 £0.1.8
16 £14.0.0 £20.0.0 £1.19.8
18 Oct 1787 John Forsyth Banker 1 £8.0.0 £0.2.8
17 £87.0.0 £20.0.0 £2.2.4
.... 17 87 20 £2.2.4
Prooff
7 Shops @ 1/8 [£0.1.8] each for a year is £0.11.8
6 Shops @ 2/ [£0.2.0] each for a year is £0.12.0
1 Shop @ 2/8 [£0.2.8] for a year is £0.2.8
2 Shops @ 6/8 [£0.6.8] each for a year is £0.13.4
£1.19.8

Transcribe other information

[page] 51
Survey of the SHOP TAX Arrisen within the Town of
Elgin from 5th April 1787 to 5th April 1788 by Patrick McDonald Surveyor.

Proof
£87.0.0 at 4d [£0.0.4] is £1.0.9
£20.0.0 at 8d [£0.0.8] is £0.13.4
£2.2.4

I Patrick McDonald Surveyor aforesaid do hereby certify that upon carefull examination of
the foregoing Several rates and duties on Shops I find they amount to Two Pounds Two
Shillings and Four pence Sterling and that upon the Twentieth of November 1787 I delivered
to James Young Collector of the Said duties for the Town of Elgin an exact duplicate
of the above And duly examined and compared with the foregoing which contained my
oath that Notices were left with the foregoing inhabitants or at their dwelling houses of the
respective dates aforesaid that they were to be charged with the rates and duties set against
their Several names
[signed] Patrick McDonald Surveyor
Sworn before me at Forres 10th Nov 1787 Alexander Grant J.P. [Justice of the Peace]

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DANIALSAN, hastingleigh

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