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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
Mr. William Lawson Banker Dumfries 1 £9.0.0 £0.3.0
Mr. William Greirson Mercht. [Merchant] in Dumfries 1 £8.0.0 £0.2.8
Mr. Robert Halliday Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
James Neilson Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
James Finley Senr. [Senior] Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
David Paggan Mercht. [Merchant] in Dumfries 1 £6.0.0 £0.2.0
Miss Irving Milliner in Dumfries 1 £5.0.0 £0.1.8
Mrs. Burges Flax. Dresser in Dumfries 1 £5.0.0 £0.1.8
William Wilson Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
Joseph Broom Mercht. [Merchant] in Dumfries 1 £6.0.0 £0.2.0
James Finley Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
James Mcharg Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
William Herrion Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
John Courtas Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
John Mcknight Mercht. [Merchant] in Dumfries 1 £8.0.0 £0.2.8
Robert Donald Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
Mess [Messrs.] James & Thomas Crosbie's Mercht. [Merchants] in Dumfries 1 £9.0.0 £0.3.0
Robert Hawatt Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
Provist Clark Mercht. [Merchant] in Dumfries 1 £6.0.0 £0.2.0
Frances Reid Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
Mr Andrew Johnston Mercht. [Merchant] in Dumfries 1 £6.0.0 £0.2.0
Dr. [Doctor] John Harley in Dumfries 1 £5.0.0 £0.1.8
Mr. John McGouan Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
Mr John Hutton Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
Provost David Staig in Dumfries 1 £9.0.0 £0.3.0
William Mcnight Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
John Wilson of Bogrie Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
Robert McConighel Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
Mr James Rae Mercht. [Merchant] in Dumfries 1 £6.0.0 £0.2.0
William Halliday Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
William Chalmers Mercht. [Merchant] in Dumfries 1 £5.0.0 £0.1.8
Mr Alexander Wyllie Drugest in Dumfries 1 £5.0.0 £0.1.8
£183.0.0 £3.1.0

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21
Survey of the SHOP TAX in the Burgh of Dumfries
from the 5th of April 1788 to the 5th April 1789 by William Currie Surveyor

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DANIALSAN, Stoofer

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