| 172 | Alexander. | Jane | Shopkeeper & dealer in sundries | High st |
| 91 | Anderson | John | Cooper | High st |
| 189 | Anderson | Thos | Smith | High st |
| 78 | Angus | John | Boot & shoe maker | Union st |
| 56 | Ballantyne | John | Academy | High st |
| 98 | Barber | John | Flesher | Castle st |
| 219 | Beattie. | Eliz | Tavernkeeper Ship | the Shore |
| 242 | Beck | Saml | Weaver | St Cuthbert st |
| 57 | Beck. | Jane | Academy mistress Countess of Selkirks school | |
| 173 | Beck. | Jane | Shopkeeper & dealer in sundries | High st |
| 161 | Bee | Robt | Shipowner | St Cuthbert st |
| 70 | Bell | Wm | Baker | Castle st |
| 2 | Bell. | Misses | St Cuthbert st | |
| 220 | Bell. | Janet | Tavernkeeper Freemans Arms | Castle st |
| 3 | Biglam. | John Mrs | Union st | |
| 202 | Blair | David | Surgeon | High st |
| 125 | Bland | John | Joiner & cabinet maker | Twynholme |
| 243 | Broadfoot | Jas | Miller | Millburn |
| 244 | Broom | Jas | Secretary to the Incorporations | Castle st |
| 92 | Brown | David | Cooper | High st |
| 136 | Brown | Wm | Linen & woollen draper | St Cuthbert st |
| 4 | Caig. | Barbara Miss | Castle st | |
| 79 | Caird | Geo | Boot & shoe maker | St Cuthbert st |
| 67 | Cairns. | Eliz | Agent to manufacturers | Millbarn |
| 174 | Cairns. | Agnes | Shopkeeper & dealer in sundries | High st |
| 175 | Cairns. | Eliz | Shopkeeper & dealer in sundries | Old Millburn |
| 245 | Callie | John | Harbour master | St Mary st |
| 140 | Callie. | Margt & Jane | Milliner & dressmaker | Castle st |
| 203 | Campbell | Archibald | Surgeon | High st |
| 221 | Candlish | Geo | Tavernkeeper Steam Packet | St Cuthberts pl |
| 75 | Cannon | John | Bookseller stationer & printer | High st |
| 93 | Cannon | John | Earthenware dealer | High st |
| 262 | Cannon | John | Subdistributor of stamps | High st Stamp office |
| 5 | Carson. | Misses | High st | |
| 205 | Carter | Jas | Tailor | High st |
| 104 | Cavan | Saml | Grocer & shopkeeper | St Cuthbert st |
| 164 | Cavan | Saml | Agent to Galloway Steam Navigation company Shipowner | St Cuthbert st |
| 279 | Cavan | Saml | Agent to steam vessel (Countess of Galloway) to Liverpool | |
| 6 | Cavan. | Barbara Mrs | Union st | |
| 7 | Cavan. | My Miss | Union st |