Annual Accounts (“Accompts”)
The Rev James Smith, Avoch, was appointed Treasurer in 1808, following Rev Wood, minister of “Rosemarky”.
In 1810, the directors of the academy issues circulars asking for additional subscriptions to the funds of the academy. The Rev James Smith sent one of the circulars to James Mackintosh then in Bombay. James Mackintosh was brilliant philosopher, historian and lawyer, and later to become Sir James Mackintosh, MP.
Two letters were received from Sir James in reply, excerpts of which are below:
The page from the Book of Accompts, 1811, shows the results of the appeal for funds/ The contributions from Bombay, Calcutta and the Island of Grenada are shown. (At that time, a farm servant in Ross-Shire was paid £5 to £7 a year.)
Note also that the second rector of Fortrose Academy, Mr Pollock, appeared to be in financial difficulties.