My g-g-g-g-grandfather was Donald MILLER, a Shipmaster of Thurso, who died in 1833. I downloaded his will, and there is some information in it which might interest people researching ancestors in Thurso, and some other parts of Caithness.

At the time of his death, he owned the Sloop Alexander of Thurso, valued at 145 pounds, and three-fourth parts of the sloop "Good Intent" of Thurso, valued at 195 pounds. He also owned two shares in the Thurso Shipping Company.

Most importantly, he mentions an extensive list of people who owe him money, and their occupations, and the amount owed.

Note: The amounts are obviously all in pounds, but I don't have a pound key (and couldn't be bothered fiddling around with the special characters function). Also, anyone with the surname NICOL or SWANSON are likely related to him through his wife, Esther NICOL, as I believe her parents were Donald NICOL and Elspet SWANSON. And some of the words I couldn't decipher, so there are a few question marks throughout. Please tell me if you know what the correct word could be.

"Debts due to the deceased considered receivable viz:

William SWANSON, Fisherman, Thurso -/13/-
James ANDERSON Esquire, ?Respond? -/4/-
James MacKAY, Messenger, Thurso -/18/-
James RITCHIE, Shipmaster, Thurso 206/2/8
(NOTE: James RITCHIE was Donald's son-in-law though his daughter, Elizabeth MILLER. They married in 1825 in Thurso, and James was from Pitsligo in Aberdeen).
John MacDONALD, Carpenter, Thurso -/3/8
Robert ?ROVE?, Writer, Wicks 2/10/-
George SUTHERLAND, Labourer -/12/6
William WISHART, Bulk Master, Thurso -/8/6
John SKINNER, Fisherman, ?Forve? -/4/-
Andrew NICOL, Sailor, Thurso -/14/-
Arthur DAVIDSON -/1/-
William WATERS, ?Serabster? Roads -/14/7-and-a-half
Donald DUNNEL/DUNNET, Sarvier, Thurso -/18/-
Alexander GUNN, Merchant, Thurso 5/19/-
John NORSEBROUGH Esquire, Tongue 13/10/-
Donald SINCLAIR, ?_? Sailor, Thurso -/5/-
William ?CALDER?, Vintner -/9/-
Donald NICOL, Shoemaker 4/7/-
James SMITH Esquire of Olrig 7/17/2
Doctor John BAIN, Thurso -/10/-
William MORISON, ?Serabiler? Roads -/19/6
Captain David HENDERSON, Oldfield -/2/3
William PRINGLE, Clerk of ?Excise/Excase?-/4/6
Alexander SWANSON, Vintner, Thurso 2/3/3
John Stephen SMITH, for Capt. HENDERSON 1/7/2
Robert GUNN, Writer, Thurso 4/12/-
James SINCLAIR, Fisher, Thurso -/3/8
John MacKENZIE, Currier 1/1/-
Marcus GUNN, Fisherman, Thurso -/11/-
John SWANSON, Pensioner, Thurso -/17/-
Baillie WILSON, Thurso -/19/-
John MacKENZIE, Shipmaster -/2/2
Donald MALCOLM, Fish___?, Pully____? 2/10/-
Alexander LEED, Cooper, Thurso -/6/-
Alexander ALEXANDER, ?Jourier?, Thurso 1/7/-
William ROSS, Shipmaster -/16/10
Lieutenant MILLER 2/3/-
William GEAR, Carter, Thurso -/9/-
Peter JOHNSTON, Sailor -/2/-
Hugh TULLOCH, mason -/18/-
Donald SUTHERLAND, Pensioner -/9/-
David ALLAN, Shoemaker, Thurso -/18/-
John BUDGE, Shoemaker, Thurso -/10/-
Murdoch MacKINTOSH, Salmon Fisher -/2/-
John HOSACK, Currier, Thurso -/9/-
William TODD, Saddler, Thurso -/18/-
Collector MacIVER 3 or 5/8/-
James WARD, Shipmaster -/18/-
David WATERS, Shipmaster -/18/-
John BAIN, Sailor, Thurso 6/-/-
John MILLER of the Alexander 59/5/5-and-a-half
John GUNN, Clerk -/10/-

Book Debts on open account considered irrecoverible (Note: Due to death or insolvency):

Agus CHRISTIAN, Cooper, Thurso 2/19/-
Robert TAIN, Cartwright, Thurso -/3/-
George BROTCHIC, Shoemaker, Thurso 1/14/2-and-a-half
William STEVEN, Blacksmith, Thurso 1/3/-
William REED, Bucher -/4/6
James THOMPSON, Sailor, Thurso 1/3/-
Francis SINCLAIR, Writer, Thurso -/4/7
John LEED, Shoemaker, Thurso -/6/9
Andrew BRIMS, Taylor, Thurso 1/17/6
Mr George DOUGLAS, Thurso 7/16/6
George DURRAN, Vintner 1/3/-
Donald CAMPBELL, Blacksmith, Thurso -/19/-
James CORRIGILL, Carpenter, Thurso -/11/6
William MILLER, Shoemaker, Thurso -/9/-
Alexander BEGG, Shoemaker, Thurso -/6/6
Rev. James TAYLOR, Independent Chapel, Thurso2/1/-
William MANSON, Messenger, Thurso 1/13/-
Hugh BREMNER, Writer, Thurso 1/4/-
William MOWAT, Shoemaker, Thurso -/10/6
John SWANSON, Taylor, Thurso 1/1/-
Robert REID, Shoemaker, Thurso -/8/9
John STEWART, Merchant, Thurso 1/1/-
John DANCER & William SWANSON, Fishers, Thurso -/6/6
James NICOL, Shoemaker, Thurso 2/3/-
David MacKENZIE, Shoemaker, Thurso -/2/-
John MURRAY, Merchant, Thurso 2/2/-
Donald FINLAYSON, Shoemaker, Thurso 1/9/6
Robert MacKID, Writer, Thurso -/10/-
Owners of the sloop Sophia, Thurso -/6/-
James GUNN, Clerk, Thurso -/9/-
William SUTHERLAND, Taylor, Thurso -/3/-
Frank BAIN, Brewer, Thurso -/18/-
Robert FORSYTH 1/8/-
John MacKINTOSH, Fisher, Thurso -/1/-
George MacLEAN, Merchant, Thurso 4/15/10
Sutherland Ryrie Gardiner, Thurso -/9/-
(I'm not sure if his last name is Ryrie, with his occupation being mis-spelled, or Gardiner)
James BUDGE, Cooper, Thurso -/9/-
John MacREAY, Tidewaiter, Thurso 1/16/-
John ?MacREE?, Sawer, Thurso -/17/-
Macmillan Tanyard 2/14/-
Alex SINCLAIR, Fisher, Thurso -/9/-
Isobell SINCLAIR -/1/-
George MacKAY, Sawer, Tongue -/9/-
Alexander SMITH, Plasterer, Thurso -14/-
Alexander TORRANCE, Thurso -/15/-
George FORBES, Excise Officer, Thurso -/9/-
Alexander SUTHERLAND, Carpenter, Thurso -/10/-
William SWANSON, Merchant, Thurso -/18/-