E326/9/31/23

Date Masters/mistresses names and designations Actual # 1 horse 2 horses 3-5 horses 6 or more horses Duty 10% per 31 George III 10% per 36 George III
8 -- 1797 Mr Johnston Writer 1 1 £0.10.0 £0.1.0 £0.10.0
Doctor Grieve Cupar 1 1 £0.10.0 £0.1.0 £0.10.0
Doctor Govan Cupar 1 1 £0.10.0 £0.1.0 £0.10.0
Mr Andrew Christie 1 1 £0.10.0 £0.1.0 £0.10.0
Doctor Dempster 1 1 £0.10.0 £0.1.0 £0.10.0
Mr William Robertson 2 1 1 £1.5.0 £0.2.6 £1.5.0
Lady Elizabeth Anstruther 2 1 1 £1.5.0 £0.2.6 £1.5.0
9 7 2 £5.0.0 £0.10.0 £5.0.0

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Survey of the CARRIAGE AND SADDLE HORSE TAX. within the
Royalty of Cupar for the year ending 5th. April 1798 By Patrick Plenderleath Surveyor
[Page] 23

Duty £5.0.0
10 p [per] Cent on £5.0.0 .. £0.10.6
addl. [additional] duty p 36 G. 3d. [per 36 George 3rd] £5.0.0
£10.10.6

Proof 7 Horses @ 10/ [£0.10.0] £3.10.0
2 Horses @ 15/ [£0.15.0] £1.10.0
10 P [Per] Cent on £3.10.0 [and] £1.10.0 .. £0.10.6
addl. [additional] duty £5.0.0
£10.9.6

Pittenweem 13th February 1798 I Patrick Plenderleath Surveyor aforesaid
do hereby Certify that upon careful examination of the foregoing
rates and duties I find they amount to the sum of Ten pounds
Ten shillings Sterling And that I this day delivered
to Alexander Simpson Collector for the Burgh of Cupar a full
duplicate of this Account Containing my Oath that the preceding
Inhabitants were duly served with Requisitions of the dates foresaid and
that they were Charged according to their own returns or the best
information, And that they are liable to pay the sums set agt [against]
their several names
Patrick Plenderleath Surveyor

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