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Order #135 is dated 2 or 3 Dec. 1784 [*] and is signed by Adam Smith (top signature), Basil Cochrane (middle), and David Reid (bottom). Like the other orders in my sample, this order is addressed to the Principal Officers (Collector and Comptroller) at the Port of Inverness and involves a routine accounting matter: “Having received your Letter of the 27th instant, inclosing an Account of Disbursements, amounting to One Pound fifteen Shillings & Fourpence [£1 15s. 4d.], by David Anderson Tidesman at Ferrintosh for boarding Vessels arriving in the Roads of that Creek & Dingwall, in the quarter ended the 10th of October last, and desiring our directions with regard thereto; We agree to your paying the said Account, to be placed to Incidents, annexing an Extract of this Order and a proper Receipt as Vouchers, — but you are to take Notice that when you transmit Accounts for payment, your opinion should be given as to the reasonableness or unreasonableness of the demand made, which you are…

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