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[1639]
Memorandum by tacksman Andro Smyth concerning expenses and debts for the levying of taxes and customs in Shetland for the years 1638 and 1639.
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1640, July 21
Scalloway
Andro Smyth to his brother Patrick Smyth of Braco: sends a receipt for a sum of 550 dollars which was paid by Yan Sour to Joshua Averie in Hamburg, and reports that Court Warnekin has also paid his debt of 500 dollars to the same, but forgot to bring the receipt. The Dutch have started salvaging the anchors of their ships that were attacked by Dunkirkers, and further complains about the troublesome levying of taxes and rents in Shetland.
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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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1640, December 23
Edinburgh
Obligation by Patrick Smyth of Braco to William Dick of Braid, anent a debt of 500 rix dollar owed by Court Warnekin from Bremen for a load of butter, who paid the sum to Joshua Averie in Hamburg, who was supposed to pay it via William Stirling to William Dick or Peter Smyth, but the money never arrived.
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