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1604, December 1
Restalrig
John Arnot to Patrick, earl of Orkney: reports that the German merchants in Shetland have brought in little money this year, and will try to sell the butter and oil to John Dick’s wife if he cannot make a deal with the Germans, and other things concerning tax payments.
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1608, October 15
[Shetland]
Chamberlain accounts for the country of Shetland for the years 1605-1607 by Alexander Bruce, including the butter and oil collected as scat and rents from the inhabitants of the land, which was sold to German merchants.
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1640, September 22
Scalloway
Andro Smyth to his brother Patrick Smyth of Braco: reports about the export of tax butter and oil from Shetland to Scotland and the collection of customs from German merchants.
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1685, September 10
Edinburgh
Inventory of the bonds of German merchants in Shetland for butter and oil duties for the year 1684, written by taxman Charles Murray.
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1686, October 6
Edinburgh
Inventory of the bonds of German merchants in Shetland for butter and oil duties for the year 1685, written by taxman Charles Murray.
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1708, October 26
Lerwick
Representation of the justices of peace in Shetland to the customs commissioners at Edinburgh: complain how the absence of foreign traders, namely the Dutch since 1703 because of the war with France, and Bremen and Hamburg merchants because of the high duties since the Acts of Union, is damaging the country, and ask for the Bremen and Hamburg trade to be stimulated until British merchants have established themselves in Shetland.
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