E326/4/7/5

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
5 --- 1788 Alexander Beddock Keith 1 £5.0.0 £0.1.8
Alexander Dow Keith 1 £5.0.0 £0.1.8
Mr. Cruckshanks Portsoy 1 £6.0.0 £0.2.0
George Hunter McDuff 1 £5.0.0 £0.1.8
4 £21.0.0 £0.7.0

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[Page] 5
Survey of Shop Tax arisen in the County of Banff
from the 5th April 1788 to the 5th April 1789 by Patrick McDonald Surveyor

3 shops at £5.0.0 each at 4d [£0.0.4] per £ is £0.5.0
4 shops at £6.0.0 at 4d [£0.0.4] per £ is £0.2.0
£0.7.0

I Patrick McDonald Surveyor aforesaid due hereby certify and declare That
upon careful examination of the foregoing rates and duties on Shop Tax for the
County of Banff I find they amount in whole to Seven Shillings Sterling and
That I delivered to John Reid Collector for said County an exact duplicate of
the foregoing amount which Contained my oath that notice was left with the
several Inhabitants that they were to be charged for the duties hereby certified
to be due from them
Patrick McDonald Surveyor
Sworn by me at Forres 2nd January 1788 Alexander Grant J.P. [Justice of the Peace]

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DANIALSAN, hugh lapham