E326/10/6/49

Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty
19 Aug 1797 Mr Patrick Hay Dingwall 2 2 £0.4.0
David Aitken Pitglassie 3 3 £0.6.0
David Cameron Writer 2 2 £0.4.0
John Simson Writer 7 1 6 £0.2.0
Mrs John Simson 3 3 £0.6.0
Mr Rose Minister 2 2 £0.4.0
James Ross Vintner 1 1 £0.2.0
Colin McLennan Vintner 1 1 £0.2.0
21 15 6 £1.10.0

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49

Survey of the Horse Tax, per 36 Geo. III. Cap. xv. In the Burgh of Dingwall for One Year to 5th April 1798 By William Murray Surveyor

Prooff 15 Horses a 2/- [£0.2.0] £1.10.0

18 Nov 1797 I William Murray Surveyor, Do Certify That Upon
Carefull examination, I find the above Rates &
Duties Amount to the Sum of One Pound ten Shillings Stg. [Sterling]
And I do further Certify that the above account
Contains the Number of Farm Horses Returned to me
or that I could Discover to be Kept - according to the
best of My Knowledge or Information. [Signed] W. Murray Sur. [Surveyor]
Patrick Hay Collector

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