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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty
1797 Mr Thomas Sellar Writer 5 3 2 £0.6.0
Baillie John Ritchie 3 3 £0.6.0
Mr John Brandon Mercht [Merchant] 2 2 £0.4.0
Mr William Robinson Mercht [Merchant] 2 2 £0.4.0
Alexander Winchester Cooper 3 3 £0.6.0
Provost Alexander Brand 6 4 2 £0.8.0
William Russell Farmer 2 2 £0.4.0
John Anderson Farmer 2 2 £0.4.0
John Stewart Farmer 1 1 £0.2.0
James Duncan Carrier 2 2 £0.4.0
James Lawrence Farmer 2 2 £0.4.0
John Gillan Farmer 2 2 £0.4.0
John Millar Carrier 2 2 £0.4.0
Alexander Shaw Farmer 2 2 £0.4.0
John Anderson Farmer 2 2 £0.4.0
Thomas Allan Carrier 2 2 £0.4.0
John Laing Mason 2 2 £0.4.0
William James Hyrer 2 2 £0.4.0
John Russell Farmer 2 2 £0.4.0
George Stronach Farmer 2 2 £0.4.0
Alexander Garden Farmer 1 1 £0.2.0
William Hendry Farmer 2 2 £0.4.0
James Dick Carrier 1 1 £0.2.0
Simon McKinnon Butcher 2 2 £0.4.0
James Dunbar Farmer 2 2 £0.4.0
James Gow Farmer 2 2 £0.4.0
William Alvas Farmer 1 1 £0.2.0
Alexander Reid Carryer 1 1 £0.2.0
Alexander Lamb Farmer 2 2 £0.4.0
Peter Riach Farmer 2 2 £0.4.0
James McCurrach hirer 2 2 £0.4.0
John Wink Carrier 2 2 £0.4.0
Carry Over 68 64 4 £6.8.0

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81

Survey of the HORSE TAX, per 36 Geo. III. Cap. xv. In the Burgh of Elgin
for one year to 5 April 1798 by Robert Flyter Assistant Surveyor

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