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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 Brought over 102 83 19 £9.6.9 £1.17.4.2
9 Oct 1797 Patrick Steel Knap 5 4 1 £0.9.0 £0.1.9.6
10 Oct 1797 John Law Carmichael 8 6 2 £0.13.6 £0.2.8.4
Mrs Anne Scott Dron 8 6 2 £0.13.6 £0.2.8.4
James Paterson Lockspout 8 6 2 £0.13.6 £0.2.8.4
Alexander Bieg Drimmie 5 5 £0.11.3 £0.2.3.0
David Fyffe Broomhall 10 8 2 £0.18.0 £0.3.7.2
William Mather West Mains 10 7 3 £0.15.9 £0.3.1.8
James Keyls Over Yards 11 8 3 £0.18.0 £0.3.7.2
John Smith West Pilmor 8 6 2 £0.13.6 £0.2.8.4
James Smith East Pilmor 9 6 3 £0.13.6 £0.2.8.4
Alexander Hunter Newton Bank 6 4 2 £0.9.0 £0.1.9.6
James Rutherford Newton 6 4 2 £0.9.0 £0.1.9.6
David Stewart Trotick 2 2 £0.4.6 £0.0.10.8
James Guthrie Snabs 2 2 £0.4.6 £0.0.10.8
217 169 48 £19.0.3 £3.16.0.6
Errol Parish
11 Oct 1797 James Yeaman Esq. of Murrie 6 6 £0.13.6 £0.2.8.4
Alexander Baird Hill 17 10 7 £1.2.6 £0.4.6.0
12 Oct 1797 Alexander Clark of Flatfield 5 5 £0.11.3 £0.2.3.0
Patrick Matthew Newbigging 21 19 2 £2.2.9 £0.8.6.6
Thomas Scott Mill of Errol 6 5 1 £0.11.3 £0.2.3.0
John Gardiner Grange 5 5 £0.11.3 £0.2.3.0
James Hunter of Seaside 20 14 6 £1.11.6 £0.6.3.6
John Mathew Watery Butts 11 11 £0.1.4.9 £0.4.11.4
Patrick Hill Inchmichael 23 20 3 £2.5.0 £0.9.0.0
Charles Kinnear Esq. Inchmichael 25 16 9 £1.16.0 £0.7.2.4
Robert Hunter West Leys 14 14 £1.11.6 £0.6.3.6
Alexander Nichol Muirhouses 4 4 £0.9.0 £0.1.9.6
Thomas Mathew Clashbennie 14 11 3 £1.4.9 £0.4.11.4
James Mathew Clashbennie 10 10 £1.2.6 £0.4.6.0
Robert Webster Mains 36 26 10 £2.18.6 £0.11.8.4
Patrick Kinnear Inchmartin 34 34 £3.16.6 £0.15.3.6
Thomas Drummond Errol 10 10 £1.2.6 £0.4.6.0
Alexander Gairns Balcake 9 5 4 £0.11.3 £0.2.3.0
John McFarlane New Farm 7 7 £0.15.9 £0.3.1.8
Carried Over 277 232 45 £26.2.0 £5.4.4.8
William Hume Fifebank 6 4 2 £0.9.0 £0.1.9.6
Peter Kiell Raws 11 8 3 £0.18.0 £0.3.7.2

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