E326/10/11/91
| Date | Masters/mistresses names | Number of horses | Horses liable in duty | Horses not liable | Duty | 20% per 37 George III |
|---|---|---|---|---|---|---|
| 26 Sep 1797 | William Watt Skaill | 7 | 3 | 4 | £0.6.9 | £0.1.4.2 |
| David Moar Newgar | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| George Sutherland Linday Newgar | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Thomas Wishart Middhouse | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| John Spence Banzicleat | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Hellen Sabiston Kirkness | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| David Garson Vetquoy | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 | |
| Alexander Brown Hawkland | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 | |
| Adam Kirkness Upper Banziclett | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 | |
| Thomas Tyrie Carsgairth | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Johnston Volla | 6 | 2 | 4 | £0.4.6 | £0.0.10.8 | |
| 27 Sep 1797 | Thomas Sinclair Upper Lyking | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 |
| James Brown Ness Wasbuster | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Nicol Garson Skaebrae | 8 | 2 | 6 | £0.4.6 | £0.0.10.8 | |
| Robert Hourston Lyking | 7 | 3 | 4 | £0.6.9 | £0.1.4.2 | |
| William Brown Wester Voy | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Magnus Hay Bockan Wasbuster | 6 | 2 | 4 | £0.4.6 | £0.0.10.8 | |
| William Harvie Myron Wasbuster | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| John Robertson Apphouse Wasbuster | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Total | 86 | 31 | 55 | £3.9.9 | £0.13.11.4 | |
| 1797 | Sandwick | |||||
| Stenness | ||||||
| 27 Sep 1797 | Hugh Yorston Hobbister | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 |
| Allan Smith Turmiston | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Total | 9 | 4 | 5 | £0.9.0 | £0.1.9.6 | |
| Firth | ||||||
| 27 Sep 1797 | John Firth Binscarth | 6 | 2 | 4 | £0.4.6 | £0.0.10.8 |
| James Firth Binscarth | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| David Firth Granden | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| John Millar Granden | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| James Stewart Burness | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| Total | 24 | 11 | 13 | £1.4.9 | £0.4.11.4 | |
| 3 Oct 1797 | Island of Walls | |||||
| James Moodie Millsetter | 6 | 2 | 4 | £0.4.6 | £0.0.10.8 |
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