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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 Cummertrees contd. [continued] Bt. Fd. [Brought forward] 98 90 8 £10.2.6 £2.0.6.0
28 Oct 1797 Andrew Pool Hitchillrig 3 3 £0.6.9 £0.1.4.2
Robert Murray Backburn 2 2 £0.4.6 £0.0.10.8
James Beattie Backburn 2 2 £0.4.6 £0.0.10.8
William Chalmers Broadfield 1 1 £0.2.3 £0.0.5.4
Janet Beattie Murrays 3 3 £0.6.9 £0.1.4.2
George Kerr Kellheadquarry 1 1 £0.2.3 £0.0.5.4
John Clark Kellheadquarry 3 2 1 £0.4.6 £0.0.10.8
Anthony Radcliff Kellheadquarry 3 2 1 £0.4.6 £0.0.10.8
John Miller Clayhouses 1 1 £0.2.3 £0.0.5.4
James & David Gelletlee Up. [Upper] mains 2 2 £0.4.6 £0.0.10.8
David McCay Uppermains 3 3 £0.6.9 £0.1.4.2
Alexander Bell Uppermains 2 2 £0.4.6 £0.0.10.8
James Dickson Topmuir 2 2 £0.4.6 £0.0.10.8
Matthew Muir Limekilns 2 2 £0.4.6 £0.0.10.8
Richard Graham Stenries 2 2 £0.4.6 £0.0.10.8
William Ferguson Norwood 2 2 £0.4.6 £0.0.10.8
30 Oct 1797 John Thomson Bowhill 3 3 £0.6.9 £0.1.4.2
John Rae Bowhill 3 2 1 £0.4.6 £0.0.10.8
Benjamin Rae Bowhill 2 2 £0.4.6 £0.0.10.8
John Brown Bowhill 2 2 £0.4.6 £0.0.10.8
Carried over 142 131 11 £14.14.9 £2.18.11.4

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Abbey St Bathans Parish, Aberlour Parish, Alloa Parish, Alvah Parish, Annan Parish, Applegarth Parish, Arrochar Parish, Ayton Parish, Banff Parish, Banffshire County, Berwickshire County, Boharm Parish, Bonhill Parish, Botriphnie Parish, Bower Parish, Boyndie Parish, Bunkle And Preston Parish, Buteshire County, Caerlaverock Parish, Cairnie Parish, Caithness County, Canisbay Parish, Canonbie Parish, Cardross Parish, Channelkirk Parish, Chapel Of Garioch Parish, Chirnside Parish, Clackmannan Parish, Clackmannanshire County, Closeburn Parish, Coldingham Parish, Coldstream Parish, Cranshaws Parish, Cromarty County, Cromarty Parish, Cumbernauld Parish, Cummertrees Parish, Dalton Parish, Deskford Parish, Dollar Parish, Dornock Parish, Dumfries Parish, Dumfriesshire County, Dunbartonshire County, Dunnet Parish, Duns Parish, Dunscore Parish, Durisdeer Parish, Earlston Parish, Eccles Parish, Edrom Parish, Eskdalemuir Parish, Ewes Parish, Eyemouth Parish, Fodderty Parish, Fogo Parish, Fordyce Parish, Foulden Parish, Gamrie Parish, Glass Parish, Glencairn Parish, Gordon Parish, Grange Parish, Greenlaw Parish, Gretna Parish, Halkirk Parish, Hoddom Parish, Holywood Parish, Hutton Parish, Hutton And Corrie Parish, Inveravon Parish, Inverkeithny Parish, Johnstone Parish, Keir Parish, Keith Parish, Kilbride Parish, Kilmaronock Parish, Kilmory Parish, Kilmuir Easter Parish, Kingarth Parish, Kirkconnel Parish, Kirkintilloch Parish, Kirkmahoe Parish, Kirkmichael Parish, Kirkmichael Parish, Kirkpatrick-fleming Parish, Ladykirk Parish, Langholm Parish, Latheron Parish, Lauder Parish, Legerwood Parish, Lochmaben Parish, Longformacus Parish, Luss Parish, Marnoch Parish, Mertoun Parish, Middlebie Parish, Midmar Parish, Moffat Parish, Mordington Parish, Mortlach Parish, Morton Parish, Nenthorn Parish, New Kilpatrick Parish, Old Deer Parish, Old Kilpatrick Parish, Olrig Parish, Ordiquhill Parish, Penpont Parish, Rathven Parish, Reay Parish, Rhu Parish, Rosneath Parish, Ross And Cromarty County, Rothes Parish, Rothiemay Parish, Ruthwell Parish, Sanquhar Parish, St Fergus Parish, St Mungo Parish, Swinton Parish, Thurso Parish, Tillicoultry Parish, Tinwald Parish, Torthorwald Parish, Tundergarth Parish, Tynron Parish, Wamphray Parish, Watten Parish, Westruther Parish, Whitsome Parish, Wick Parish