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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
Kelso Parish Brot. [Brought] over
17 Oct 1797 John Lamb Pilyfoot 2 2 £0.4.6 £0.0.10.8
Andrew Lillie Howdean 4 4 £0.9.0 £0.1.9.6
Walter Wintrope Claywells 1 1 £0.4.6 £0.0.10.8
3 Nov 1797 William Robertson Masendiew 8 8 £0.9.0 £0.1.9.6
17 Oct 1797 David Glasgow Softlaw 4 4 £0.9.0 £0.1.9.6
John Shiell Softlaw 2 2 £0.4.6 £0.0.10.8
16 Oct 1797 James Middlemist Softlaw 2 2 £0.4.6 £0.0.10.8
Thomas Burn Berrymoss 2 2 £0.4.6 £0.0.10.8
George Wight Berrymoss 2 2 £0.4.6 £0.0.10.8
Andrew Wilson Maxwellheughmiln 4 4 £0.9.0 £0.1.9.6
Thomas Hush Huntershall 4 4 £0.9.0 £0.1.9.6
John Bruce Brewer Kelso 2 2 £0.4.6 £0.0.10.8
James Renton Kelso 2 2 £0.4.6 £0.0.10.8
James Hewit Kelso 1 1 £0.2.3 £0.0.5.4
Richard Allan Sen'r. [Senior] Kelso 1 1 £0.2.3 £0.0.5.4
Thomas Broady Kelso 2 2 £0.4.6 £0.0.10.8
Richard Melrose Kelso 2 2 £0.4.6 £0.0.10.8
Robert Lillie Jun'r. [Junior] Kelso 2 2 £0.4.6 £0.0.10.8
George Wilson Kelso 2 2 £0.4.6 £0.0.10.8
Gilbert Kirkpatrick Kelso 4 4 £0.9.0 £0.1.9.6
John Jaffrae Kelso 2 2 £0.4.6 £0.0.10.8
James Paton Kelso 2 2 £0.4.6 £0.0.10.8
Andrew Riddell Kelso 4 4 £0.9.0 £0.1.9.6
Alexander Clark Kelso 2 2 £0.4.6 £0.0.10.8
William Young Kelso 1 1 £0.2.3 £0.0.5.4
Andrew Cunningham Kelso 1 1 £0.2.3 £0.0.5.4
James Slight Kelso 2 2 £0.4.6 £0.0.10.8
James Bruce Kelso 4 4 £0.9.0 £0.1.9.6
James Hog Kelso 1 1 £0.2.3 £0.0.5.4
Andrew Tait Kelso 2 2 £0.4.6 £0.0.10.8
Charles Blackbald Kelso 2 2 £0.4.6 £0.0.10.8
John Kennedy Kelso 2 2 £0.4.6 £0.0.10.8
Charles Newton Kelso 2 2 £0.4.6 £0.0.10.8
Robert Currie Kelso 1 1 £0.2.3 £0.0.5.4
Total 162 155 7 £17.8.9 £3.9.9.0

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Abercorn Parish, Airth Parish, Alness Parish, Ashkirk Parish, Avoch Parish, Baldernock Parish, Balfron Parish, Bathgate Parish, Bedrule Parish, Bo'ness And Carriden Parish, Bowden Parish, Buchanan Parish, Campsie Parish, Castleton Parish, Cavers Parish, Contin Parish, Crailing Parish, Creich Parish, Dalmeny Parish, Denny Parish, Dingwall Parish, Dornoch Parish, Drymen Parish, Dunipace Parish, Durness Parish, Ecclesmachan Parish, Eckford Parish, Edderton Parish, Ednam Parish, Ettrick Parish, Falkirk Parish, Farr Parish, Fearn Parish, Fintry Parish, Galashiels Parish, Gargunnock Parish, Glasserton Parish, Golspie Parish, Hawick Parish, Hobkirk Parish, Hownam Parish, Inch Parish, Innerleithen Parish, Jedburgh Parish, Kelso Parish, Killearn Parish, Kilmuir Easter Parish, Kilsyth Parish, Kiltearn Parish, Kincardine Parish, Kippen Parish, Kirkcolm Parish, Kirkcowan Parish, Kirkinner Parish, Kirkliston Parish, Lairg Parish, Larbert Parish, Leswalt Parish, Lilliesleaf Parish, Linlithgow Parish, Linton Parish, Livingston Parish, Loth Parish, Makerstoun Parish, Maxton Parish, Melrose Parish, Minto Parish, Mochrum Parish, Morebattle Parish, Muiravonside Parish, New Luce Parish, Nigg Parish, Old Luce Parish, Oxnam Parish, Penninghame Parish, Portpatrick Parish, Reay Parish, Roberton Parish, Rogart Parish, Ross County, Ross And Cromarty County, Rosskeen Parish, Roxburgh Parish, Roxburghshire County, Selkirk Parish, Selkirkshire County, Slamannan Parish, Smailholm Parish, Sorbie Parish, Southdean Parish, Sprouston Parish, St Boswells Parish, St Ninians Parish, Stichill Parish, Stirlingshire County, Stoneykirk Parish, Stornoway Parish, Stow Parish, Strathblane Parish, Sutherland County, Tain Parish, Tarbat Parish, Torphichen Parish, Uphall Parish, Urray Parish, West Lothian County, Whitburn Parish, Whithorn Parish, Wigtown Parish, Wigtownshire County, Yarrow Parish, Yetholm Parish