Lord, William, nursery and seedsman, Northgate street
Lumner, Lincoln, grocer and eating house, Brentgovel street
Lummes, Sarah, milliner and dressmaker, Bridewell lane
Limmer, James, miller, Cemetery road
Lucas, James, corn chandler, Guildhall street
Lucher, Mary Ann, staymaker, Whiting street
Madder, James, tailor and woollen draper, Hatter street
Maderson, Emma, milliner and dressmaker, Whiting street
Mann, W. and E., soap and tallow chandlers, Churchgate street
Mann, William, auctioneer, Hogg lane