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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 Fettercairn Parish Brot forwd. [Brought forward] 152 135 17 £15.3.9 £3.0.9.0
21 Nov 1797 James Low at Thornyhill 3 3 £0.6.9 £0.1.4.2
John Tailyour at Quinza 3 3 £0.6.9 £0.1.4.2
Robert Laurence at Bilboa 2 2 £0.4.6 £0.0.10.8
James Christie Togalls 3 2 1 £0.4.6 £0.0.10.8
James Anderson Brae of Balfower 1 1 £0.2.3 £0.0.5.4
Alexander Hampton Salter 1 1 £0.2.3 £0.0.5.4
John Bishop Craignoock Oct 24 1 1 £0.2.3 £0.0.5.4
William Neilson at Bent 2 2 £0.4.6 £0.0.10.8
Alexander Neilson Little Strath 4 3 1 £0.6.9 £0.1.4.2
William Jolly Mukle Strath 4 3 1 £0.6.9 £0.1.4.2
John Johnston Muirhead 5 3 2 £0.6.9 £0.1.4.2
Peter Falconer at Wardhead 1 1 £0.2.3 £0.0.5.4
David Cowieson Inch of Arnhall 3 3 £0.6.9 £0.1.4.2
James Valentine Inch of Arnhall 2 2 £0.4.6 £0.0.10.8
John Valentine Inch of Arnhall 2 2 £0.4.6 £0.0.10.8
David Aikinhead Inch of Arnhall 1 1 £0.2.3 £0.0.5.4
David & Charles Mitchells Inch of Arnhall 2 2 £0.4.6 £0.0.10.8
18 Oct 1797 Alexander Brand near Drumhendry 1 1 £0.2.3 £0.0.5.4
John Valentine near Drumhendry 1 1 £0.2.3 £0.0.5.4
John Law Mains of Drumhendry 4 4 £0.9.0 £0.1.9.6
James Watt at Steel Strath 3 3 £0.6.9 £0.1.4.2
Robert Gibb at Drumhendry 4 4 £0.9.0 £0.1.9.6
James Gibb at Caldcoats 2 2 £0.4.6 £0.0.10.8
James Peat near Drumhendry 1 1 £0.2.3 £0.0.5.4
William Clark Townhead Drumhendry 4 4 £0.9.0 £0.1.9.6
16 Oct 1797 James Clark Goesessly 3 3 £0.6.9 £0.1.4.2
Robert Valentine Mosside Essly 2 2 £0.4.6 £0.0.10.8
Alexander Mill Rottonhole 5 3 2 £0.6.9 £0.1.4.2
Thomas Jolly Boagmuir Essly 1 1 £0.2.3 £0.0.5.4
James Bruce at Essly 2 2 £0.4.6 £0.0.10.8
Alexander Durrie at Whins 4 4 £0.9.0 £0.1.9.6
James Tailyour Boagmuir 2 2 £0.4.6 £0.0.10.8
Carried forward 231 207 24 £23.5.9 £4.13.1.8

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26
Survey of Kincardine Shire continued

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Anwoth Parish, Arbuthnott Parish, Arngask Parish, Balmaclellan Parish, Balmaghie Parish, Benholm Parish, Biggar Parish, Blantyre Parish, Borgue Parish, Bothwell Parish, Buittle Parish, Cambuslang Parish, Cambusnethan Parish, Carluke Parish, Carmichael Parish, Carmunnock Parish, Carnwath Parish, Carstairs Parish, Cathcart Parish, Cleish Parish, Colvend And Southwick Parish, Crawford Parish, Crawfordjohn Parish, Crossmichael Parish, Culter Parish, Dalry Parish, Dalserf Parish, Dalziel Parish, Dolphinton Parish, Douglas Parish, Dunnottar Parish, Dunsyre Parish, Durris Parish, Fettercairn Parish, Fetteresso Parish, Fordoun Parish, Garvock Parish, Girthon Parish, Glassford Parish, Glenbervie Parish, Govan Parish, Hamilton Parish, Kells Parish, Kelton Parish, Kincardineshire County, Kinneff Parish, Kinross Parish, Kinross-shire County, Kirkbean Parish, Kirkcudbright Parish, Kirkcudbrightshire County, Kirkgunzeon Parish, Kirkmabreck Parish, Kirkpatrick Durham Parish, Kirkpatrick Irongray Parish, Lanark Parish, Lanarkshire County, Laurencekirk Parish, Lesmahagow Parish, Libberton Parish, Lochrutton Parish, Maryculter Parish, Marykirk Parish, Minnigaff Parish, New Abbey Parish, New Monkland Parish, Nigg Parish, Old Monkland Parish, Orwell Parish, Parton Parish, Pettinain Parish, Portmoak Parish, Rerrick Parish, Rutherglen Parish, Shotts Parish, Stonehouse Parish, Strachan Parish, Symington Parish, Terregles Parish, Tongland Parish, Troqueer Parish, Twynholm Parish, Urr Parish, Walston Parish