Bad Debts written off in 1840 with the date of the last transaction
| James Leichman (Byreburnfoot) | £10.5.11½d | 1827 |
| John Elliot (Barrascrofts) | 14/8½d | 1825 |
| John Graham (Byreburn) | 14/3¾d | 1827 |
| Janet Little (Slackhead) | 7/6d | 1825 |
| John Little (Woodhouselees) | 1/5½d | 1827 |
| Robert Crummie (Battleknow) | 3/3½d | 1827 |
| William Scott (Arnlea) | 4/3d | 1822 |
| ("Keet") Catriona Bartley (Barrascrofts) | 5/8½d | 1819 |
| Andrew McGlasson (Birney) | £2.8.1½d | 1835 |
| James Ward (Bowholm) | 3/10d | 1829 |
Special Debt
Bill drawn by Thomas Scott (Whistlebare) in 1831 for £6.8.6½d was settled on 22nd June 1838.
Very special bad debt
| James Hyslop (Newtown) debt | 15/- | 1826 |
| By son | 4/- | 1834 |
| 11/- | ||
| By carting dung (1 day 1 horse) | 4/- | 1834 |
| 7/- | ||
| By carting dung (1 day 1 horse) | 4/- | 1849 |
| Remaining as bad debt | 3/- | |
For Funeral of William Somerville, 1831
June 22nd and 23rd:
Candles, Funeral letters, sugar, tea, ewe cheese, gallon of malt whisky: 8/-d
Bottle of malt whisky: 1/6d
Quart Jamaica Rum: 3/6d
June 24th
Whisky returned: 2/9d
Sold to Kirk Session of Canonby
8 yds of White Shirting @6d per yard for Winding Sheet for Widow Martin of Bleacraigs
ditto: Lizzie Forest