To making the grave 3 0 0
To caring the mourning letters thro'
the town and country 1 10 0
To the mort cloth 3 12 0
To Robert Martin for his services 1 4 0
To Deacon Lessels for the coffin and ironwork 28 4 0
To Deacon Sloan for lifting the stone 1 11 0
--------
Summa is £80 16 6

On the back is the docquet, "Account of funeral charges, Mr. Adam
Smith, 1723," and the formal receipt as follows: "Kirkaldie, Apl. 24,
1723. Received from Mr. James of Dunekier eighty pund sexteen shilling
six penes Scots in full of the within account depussd by me.

MARGRATE DOUGLASS."

"Mr. James of Dunekier" is Mr. James Oswald of Dunnikier, the father
of Smith's friend, the statesman of the same name, and he had
apparently as a friend of the family undertaken the duty of looking
after the funeral arrangements.

[3] In possession of Professor Cunningham.

[4] Grant's _Burgh Schools of Scotland_, p. 414.

[5] Drysdale's _Sermons_, Preface by Dalzel.

[6] Campbell, _Journey from Edinburgh through North Britain_, 1802,
ii. p. 49.