E326/10/11/67

Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
1797 Elgin Parish 104 71 33 £7.19.9 £1.11.11.4
George Proctor Clackmarras 3 2 1 £0.4.6 £0.0.10.8
Robert Proctor Clackmarras 3 2 1 £0.4.6 £0.0.10.8
James Mule Clackmarras 5 3 2 £0.6.9 £0.1.4.2
William Cowie Clackmarras 3 1 2 £0.2.3 £0.0.5.4
James Forsyth Longmorn 4 2 2 £0.4.6 £0.0.10.8
John Johnston Culbackhillock 3 2 1 £0.4.6 £0.0.10.8
James Skene Achtertyre 2 1 1 £0.2.3 £0.0.5.4
Alexander Adam Overmanbeen 5 2 3 £0.4.6 £0.0.10.8
John Davidson Birkenhill 3 2 1 £0.4.6 £0.0.10.8
Mr James McWilliam Glassgreen 2 2 £0.4.6 £0.0.10.8
Mr Johnston Manufacturer 2 2 £0.4.6 £0.0.10.8
James Burges Whitewreath 4 3 1 £0.6.9 £0.1.6.9
James Russell Whitewreath 4 3 1 £0.6.9 £0.1.4.2
James Allan Main 4 2 2 £0.4.6 £0.0.10.8
Mr John Forbes Pluscarden 3 2 1 £0.4.6 £0.0.10.8
William Russell Calliemuckie 4 2 2 £0.4.6 £0.0.10.8
James Leslie Milnton 4 2 2 £0.4.6 £0.0.10.8
George Hosack Milton Brodie 2 2 £0.4.6 £0.0.10.8
William Jack Milnton Brodie 3 2 1 £0.4.6 £0.0.10.8
John Russell Crossley 2 2 £0.4.6 £0.0.10.8
William Galton Croy 4 2 2 £0.4.6 £0.0.10.8
William Gallon Inchanach 2 2 £0.4.6 £0.0.10.8
John Cruikshank Incharnack 2 2 £0.4.6 £0.0.10.8
Alexander McKessack Whitefield 4 2 2 £0.4.6 £0.0.10.8
John Jeans Whitefield 4 2 2 £0.4.6 £0.0.10.8
Charles Cook Whitefield 4 2 2 £0.4.6 £0.0.10.8
James Sanderson Whitefield 3 2 1 £0.4.6 £0.0.10.8
John Allan Whitefield 3 2 1 £0.4.6 £0.0.10.8
John Morris Mostowie 4 2 2 £0.4.6 £0.0.10.8
Alexander Masson Mostowie 4 2 2 £0.4.6 £0.0.10.8
William Simpson Mostowie 4 3 1 £0.6.9 £0.1.4.2
207 135 72 £15.3.9 £3.0.9.0

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Aberdalgie Parish, Abernethy Parish, Abernyte Parish, Alves Parish, Alyth Parish, Ardclach Parish, Arngask Parish, Auchterarder Parish, Auchtergaven Parish, Auldearn Parish, Bendochy Parish, Birnie Parish, Birsay And Harray Parish, Blackford Parish, Blair Atholl Parish, Blairgowrie Parish, Borthwick Parish, Broughton, Glenholm And Kilbucho Parish, Callander Parish, Caputh Parish, Cargill Parish, Carrington Parish, Cathcart Parish, Cluny Parish, Cockpen Parish, Collace Parish, Comrie Parish, Coupar Angus Parish, Cramond Parish, Cranston Parish, Crieff Parish, Culross Parish, Currie Parish, Dalkeith Parish, Dallas Parish, Drainie Parish, Dron Parish, Drumelzier Parish, Duffus Parish, Dull Parish, Dunbarney Parish, Dunblane And Lecropt Parish, Dunning Parish, Eaglesham Parish, Eastwood Parish, Eddleston Parish, Edinkillie Parish, Elgin Parish, Errol Parish, Erskine Parish, Evie And Rendall Parish, Firth Parish, Forgandenny Parish, Forres Parish, Forteviot Parish, Fortingall Parish, Fossoway Parish, Fowlis Easter Parish, Fowlis Wester Parish, Glencorse Parish, Greenock Parish, Heriot Parish, Houston Parish, Inchinnan Parish, Inchture Parish, Innerleithen Parish, Inveresk Parish, Inverkip Parish, Kenmore Parish, Kilbarchan Parish, Killin Parish, Kilmadock Parish, Kilspindie Parish, Kincardine Parish, Kinclaven Parish, Kinfauns Parish, Kinloch Parish, Kinloss Parish, Kinnaird Parish, Kinnoull Parish, Kippen Parish, Kirkliston Parish, Kirknewton Parish, Kirkurd Parish, Knockando Parish, Lasswade Parish, Lethendy Parish, Linton Parish, Little Dunkeld Parish, Lochwinnoch Parish, Logierait Parish, Longforgan Parish, Lyne Parish, Madderty Parish, Manor Parish, Mearns Parish, Meigle Parish, Methven Parish, Mid Calder Parish, Midlothian County, Moneydie Parish, Monzievaird And Strowan Parish, Morayshire County, Moulin Parish, Muckhart Parish, Muthill Parish, Nairn Parish, Nairnshire County, Neilston Parish, Newbattle Parish, Newlands Parish, Newton Parish, Orkney County, Paisley Parish, Peebles Parish, Peeblesshire County, Penicuik Parish, Perth Parish, Perthshire County, Port Glasgow Parish, Rafford Parish, Ratho Parish, Rattray Parish, Redgorton Parish, Renfrew Parish, Renfrewshire County, Rhynd Parish, Sandwick Parish, Scone Parish, Shapinsay Parish, Skirling Parish, Speymouth Parish, St Andrews And Deerness Parish, St Madoes Parish, St Martins Parish, Stenness Parish, Stobo Parish, Stow Parish, Stromness Parish, Stronsay Parish, Temple Parish, Tibbermore Parish, Traquair Parish, Trinity Gask Parish, Tulliallan Parish, Tweedsmuir Parish, Urquhart Parish, Weem Parish, West Calder Parish, Westray Parish