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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty
12 Dec 1797 Charles Dempster 5 5 £0.10.0
Charles Sibbald 2 2 £0.4.0
David Berwick 5 5 £0.10.0
George Berwick 1 1 £.0.2.0
David Leitch 2 2 £0.4.0
Proffesor Vilant 2 2 £0.4.0
Robert Young 2 2 £0.4.0
James Thomson 4 4 £0.8.0
Bell Kellie 2 2 £0.4.0
Thomas Keay 2 2 £0.4.0
Samuel Lawrance 2 2 £0.4.0
Alexander Smith 2 2 £0.4.0
Lawrance Wallace 2 2 £0.4.0
Alexander Keay 1 1 £0.2.0
Andrew Anderson 2 2 £0.4.0
Philip Horsburgh 2 2 £0.4.0
Alexander Simpson 2 2 £0.4.0
Andrew Harley 2 2 £0.4.0
William Punt 2 2 £0.4.0
William Melvill 1 1 £0.2.0
Thomas Peattie 1 1 £0.2.0
Alexander Mackie 1 1 £0.2.0
Alexander Kirk 1 1 £0.2.0
Thomas Aikman 1 1 £0.2.0
William Anderson 3 3 £0.6.0
John Hame 4 4 £0.8.0
William Ramsay 2 2 £0.4.0
John Ramsay 2 2 £0.4.0
William Gray 2 2 £0.4.0
Andrew King 1 1 £0.2.0
Robert Cunningham 1 1 £0.2.0
Dr Doctor] Loudon 1 1 £0.2.0
Carried over 65 65 £6.10.0

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205
Survey of the HORSE TAX per 36 Geo. III Cap. xv in the Royalty of
St Andrews for the year ending 5 April 1798 Patrick Plenderleath Su. [Surveyor]

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Aunt Sally

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