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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
Midmarr Parish Brot [Brought] over 66 45 21 £5.1.3 £1.0.3.0
10 Oct 1797 Charles Meston Sunhinny 2 1 1 £0.2.3 £0.0.5.4
James McAllan Midmarr 1 1 £0.2.3 £0.0.5.4
Arthur McAllan Upper Midmarr 1 1 £0.2.3 £0.0.5.4
Joseph Strachan Neither Muir 2 1 1 £0.2.3 £0.0.5.4
John Urquhart Tillydaff 4 3 1 £0.6.9 £0.1.4.2
Alexander McGrigor Bantooth 2 1 1 £0.2.3 £0.0.5.4
William Simpson Bantooth 2 1 1 £0.2.3 £0.0.5.4
Robert Davie Bantooth 3 1 2 £0.2.3 £0.0.5.4
James Barron Kinairny 5 3 2 £0.6.9 £0.1.4.2
88 58 30 £6.10.6 £1.6.1.2
Tough Parish
24 Oct 1797 Mr Byres of Tonley 4 3 1 £0.6.9 £0.1.4.2
Mr Urquhart Minister 2 2 £0.4.6 £0.0.10.8
Alexander Murray Mains of Tonley 4 3 1 £0.6.9 £0.1.4.2
William Calder Mains of Tonley 4 2 2 £0.4.6 £0.0.10.8
Donald McCombie Bogghead 2 1 1 £0.2.3 £0.0.5.4
James Milne Neither Durno 4 2 2 £0.4.6 £0.0.10.8
William Cooper Neither Durno 2 1 1 £0.2.3 £0.0.5.4
John Marnoch Neither Durno 2 1 1 £0.2.3 £0.0.5.4
William Milne Upper Durno 1 1 £0.2.3 £0.0.5.4
William McCombie Torries 3 2 1 £0.4.6 £0.0.10.8
Mr John Durno Cattie 4 4 £0.9.0 £0.1.9.6
James Emslie Cattie 3 2 1 £0.4.6 £0.0.10.8
William Patersn Black Pool 2 1 1 £0.2.3 £0.0.5.4
Peter Ross Torries 2 1 1 £0.2.3 £0.0.5.4
39 26 13 £2.18.6 £0.11.8.4

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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