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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
1797 Kilcolmkiln & [Kilblaan] brot. [brought] forward 398 341 57 £38.7.3 £7.13.5.4
Aug 1797 Robert Colvil Lochsanish 4 4 £0.9.0 £0.1.9.6
Alexander Beith Crochanie 1 1 £0.2.3 £0.0.5.4
Duncan Smith Crochanie 1 1 £0.2.3 £0.0.5.4
Neil MacIntaggart Dailclachan 2 1 1 £0.2.3 £0.0.5.4
Joseph Stevenson Lepit Mill 1 1 £0.2.3 £0.0.5.4
Cap [Captain] Hector McNeil of Ugadale 8 4 4 £0.9.0 £0.1.9.6
Alexander MacConachy Balyrogan 2 2 £0.4.6 £0.0.10.8
Donald MacConachy Balyrogan 2 2 £0.4.6 £0.0.10.8
Malcom MacConachy Balyrogan 2 2 £0.4.6 £0.0.10.8
John MacConachy Balyrogan 2 2 £0.4.6 £0.0.10.8
Donald MacKinny Upper Balyrogan 4 4 £0.9.0 £0.1.9.6
Alexander MacConachy Malbaan 2 1 1 £0.2.3 £0.0.5.4
Margaret Breakenridge Malbaan 2 1 1 £0.2.3 £0.0.5.4
431 367 64 £41.5.9 £8.5.1.8
Carradel & Skipness
Major Campbell of Saddel 4 4 £0.9.0 £0.1.9.6
Donald Shaw Guerdale 4 4 £0.9.0 £0.1.9.6
Duncan MacMillan Guerdale 4 4 £0.9.0 £0.1.9.6
William Carr Saddel Glen 3 3 £0.6.9 £0.1.4.2
Thomas Straughan Whitstone 3 3 £0.6.9 £0.1.4.2
George Menzies Lephinconach 2 2 £0.4.6 £0.0.10.8
Donald MacMillan Lephinbeg 5 3 2 £0.6.9 £0.1.4.2
Peter MacKellar Torisdale 2 1 1 £0.2.3 £0.0.5.4
Alexander MacMillan Torisdale 2 2 £0.4.6 £0.0.10.8
Mrs Campbell Carradel 3 3 £0.6.9 £0.1.4.2
Duncan McKellar Ronadel 3 3 £0.6.9 £0.1.4.2
John MacAlister of Corn 10 2 8 £0.4.6 £0.0.10.8
45 34 11 £3.16.6 £0.15.3.6
Jura & Collonsay
Archibald Campbell of Jura 3 3 £0.6.9 £0.1.4.2
John Gray of Taynacraig 4 2 2 £0.4.6 £0.0.10.8
Cap [Captain] MacArthur Ardmenish 2 2 £0.4.6 £0.0.10.8
John MacNeil of Oronsay 4 2 2 £0.4.6 £0.0.10.8
13 9 4 £1.0.3 £0.4.0.6
Kilmenzie
Cap. [Captain] John Campbell Scancastle 3 1 2 £0.2.3 £0.0.5.4
Archibald Campbell Balligrant 1 1 £0.2.3 £0.0.5.4
4 2 2 £0.4.6 £0.0.10.8

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Aberdeenshire County, Aberdour Parish, Aboyne And Glentanar Parish, Alford Parish, Ardchattan And Muckairn Parish, Ardrossan Parish, Argyll County, Auchindoir And Kearn Parish, Auchinleck Parish, Auchterless Parish, Ayrshire County, Ballantrae Parish, Barr Parish, Beith Parish, Belhelvie Parish, Birse Parish, Bourtie Parish, Cairnie Parish, Chapel Of Garioch Parish, Clatt Parish, Cluny Parish, Colmonell Parish, Coull Parish, Coylton Parish, Craigie Parish, Craignish Parish, Crathie And Braemar Parish, Crimond Parish, Cruden Parish, Culsalmond Parish, Dailly Parish, Dalmellington Parish, Dalry Parish, Dalrymple Parish, Daviot Parish, Dreghorn Parish, Drumblade Parish, Drumoak Parish, Dundonald Parish, Dunlop Parish, Dunoon And Kilmun Parish, Dyce Parish, Echt Parish, Ellon Parish, Fenwick Parish, Fintray Parish, Forgue Parish, Foveran Parish, Fraserburgh Parish, Fyvie Parish, Galston Parish, Gartly Parish, Girvan Parish, Glass Parish, Glenmuick, Tullich And Glengairn Parish, Glenorchy And Inishail Parish, Huntly Parish, Insch Parish, Inverchaolain Parish, Inverurie Parish, Irvine Parish, Keig Parish, Keithhall And Kinkell Parish, Kemnay Parish, Kennethmont Parish, Kilbirnie Parish, Kilbrandon And Kilchattan Parish, Kilchoman Parish, Kilchrenan And Dalavich Parish, Kildalton And Oa Parish, Kildrummy Parish, Killean And Kilchenzie Parish, Kilmarnock Parish, Kilmartin Parish, Kilmaurs Parish, Kilmichael Glassary Parish, Kilmodan Parish, Kilmore And Kilbride Parish, Kilwinning Parish, Kincardine O'neil Parish, King Edward Parish, Kintore Parish, Kirkmichael Parish, Kirkoswald Parish, Largs Parish, Leochel-cushnie Parish, Leslie Parish, Lochgoilhead And Kilmorich Parish, Logie-coldstone Parish, Longside Parish, Mauchline Parish, Maybole Parish, Meldrum Parish, Methlick Parish, Monquhitter Parish, Monymusk Parish, Muirkirk Parish, New Cumnock Parish, New Deer Parish, New Machar Parish, Newhills Parish, Ochiltree Parish, Old Cumnock Parish, Old Deer Parish, Old Machar Parish, Oyne Parish, Peterculter Parish, Peterhead Parish, Pitsligo Parish, Premnay Parish, Rathen Parish, Rayne Parish, Rhynie Parish, Riccarton Parish, Skene Parish, Slains Parish, Sorn Parish, Stair Parish, Stevenston Parish, Stewarton Parish, Straiton Parish, Strathdon Parish, Strichen Parish, Symington Parish, Tarbolton Parish, Tarland Parish, Tarves Parish, Tough Parish, Towie Parish, Tullynessle And Forbes Parish, Turriff Parish, Tyrie Parish, Udny Parish