E326/9/31/93

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
1797 Kirkcudbright Burgh
24 Jul 1797 Mr William MacWhinnie 1 1 £0.10.0 £0.1.0 £0.10.0
Capt. [Captain] Robert Carmichael 1 1 £0.10.0 £0.1.0 £0.10.0
John McClure Mercht. [Merchant] 1 1 £0.10.0 £0.1.0 £0.10.0
William Lenox Merchant 1 1 £0.10.0 £0.1.0 £0.10.0
Andrew Muir Merchant 1 1 £0.10.0 £0.1.0 £0.10.0
Dr. [Doctor] John Walker Physician 1 1 £0.10.0 £0.1.0 £0.10.0
William Johnston of Mayfield 1 1 £0.10.0 £0.1.0 £0.10.0
James Dalyell Esq. of Barncrosh 1 1 £0.10.0 £0.1.0 £0.10.0
John Thomson Writer 1 1 £0.10.0 £0.1.0 £0.10.0
Thomas Bushby Esq. Colr [Collector] of Customs 1 1 £0.10.0 £0.1.0 £0.10.0
Alexander Melville Factor to Lord Selkirk 1 1 £0.10.0 £0.1.0 £0.10.0
John Somerville Writer 1 1 £0.10.0 £0.1.0 £0.10.0
Alexander Carmont Horse Hirer 1 1 £0.10.0 £0.1.0 £0.10.0
John Morison Horse Hirer 1 1 £0.10.0 £0.1.0 £0.10.0
Thomas McLellan Mercht. [Merchant] 1 1 £0.10.0 £0.1.0 £0.10.0
David Nish 1 1 £0.10.0 £0.1.0 £0.10.0
Francis Walker Watchmaker 1 1 £0.10.0 £0.1.0 £0.10.0
Thomas Forest Surgeon 1 1 £0.10.0 £0.1.0 £0.10.0
David Sproat Esq. of Portmary 1 1 £0.10.0 £0.1.0 £0.10.0
19 19 £9.10.0 £0.19.0 £9.10.0
Proof 19 Horses at 10/- [£0.10.0] is £9.10.0
Ten per Cent is £0.19.0
Addl. [Additional] duty double the former £9.10.0
£19.19.0 Total

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[Page] 93
Survey of the CARRIAGE AND SADDLE HORSES TAX. in the Burgh of
Kirkcudbright from the 5th day of April 1797 to the 5th Apl. [April] 1798 By David Mcmillan Survr. [Surveyor]

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