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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty
17 Jun 1797 Daniel Craig Tain 1 1 £0.2.0
Donald McLennan Tain 1 1 £0.2.0
Alexander Ross Gardner Tain 2 1 1 £0.2.0
William Mcphearson Shoemaker 1 1 £0.2.0
Polson Dawson Gardner 1 1 £0.2.0
William Fraser Smith 1 1 £0.2.0
Andrew McLennan Farmer 2 2 £0.4.0
Alexander Thomson Gardner 3 2 1 £0.4.0
Donald McStephen 2 1 1 £0.2.0
Alexander Bailie Esq Knockbrak 7 4 3 £0.8.0
John Barclay Moorfarm 5 3 2 £0.6.0
Baillie George Simson 2 2 £0.4.0
Robert Murray Hartfield 6 6 £0.12.0
Hugh McLeod Cooper 1 1 £0.2.0
Alexander Manson 1 1 £0.2.0
George Murray 2 2 £0.4.0
Benjamin Ross 1 1 £0.2.0
Alexander Riach Saddler 1 1 £0.2.0
Duncan Ross Mercht [Merchant] 1 1 £0.2.0
William Sutherland Mercht [Merchant] 2 2 £0.4.0
Thomas Fraser Mercht [Merchant] 1 1 £0.2.0
John McLeod Vintner 2 1 1 £0.2.0
Alexander Ross Wright 2 2 £0.4.0
Thomas Jameson Ventner 2 2 £0.4.0
Andrew Manson Shoemaker 2 2 £0.4.0
Andrew Fraser Smith 1 1 £0.2.0
Alexander McKay Tin Smith 1 1 £0.2.0
William McPerson Sqr [Square] Wright 2 2 £0.4.0
Mrs Douglas 2 2 £0.4.0
58 49 9 4.10.0

Transcribe other information

Survey of the HORSE TAX, per 36 Geo. III. Cap. xv. In the Burgh of
Tain
Prooff 49 Horses @ 2/- each £4.10.0
12 Nov 1797
I William Murray Surveyor do Certify that upon Carefull Examination
of The foregoing Rates and Duties, I find the Sum Amounts to Four Pounds
and Eighteen Shillings Stg [Sterling] & I do further Certify that the above account Contains
the Number of Horses returned to me or that I could discover to be so kept
according to the best of my Knowledge W Murray Surveyor

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Aunt Sally

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