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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
28 Aug 1797 Part of Roberton Parish
William Elliot of Borthwickbrae 2 2 £0.4.6 £0.0.10.8
George Grieve Creak 3 2 £0.6.9 £0.1.4.2
Robert Nicol Philip 1 £0.2.3 £0.0.5.4
Adam Stavert Hoscat 2 £0.4.6 £0.0.10.8
Thomas Brydon & Mary Park Hoscatshiel 2 £0.4.6 £0.0.10.8
William Gladstons in Hoscatshiel 1 £0.2.3 £0.0.5.4
John Cavers Deansburnhaugh 1 £0.2.3 £0.0.5.4
James Murray Borthwickburnfoot 1 £0.2.3 £0.0.5.4
Walter Laidlaw in Borthwickburnfoot 1 £0.2.3 £0.0.5.4
Adam Nicol Greenbank 2 £0.4.6 £0.0.10.8
Mr Grieve Howcleugh 2 £0.4.6 £0.0.10.8
James Burnet Balandean 2 £0.4.6 £0.0.10.8
20 6 £2.5.0 £0.9.0.0
15 Sep 1797 Gallashiels Parish
George Richardson Gallashiels 3 £0.6.9 £0.1.4.2
Thomas Paterson Gallashiels 2 £0.4.6 £0.0.10.8
William Young and Son Gallashiels 4 £0.9.0 £0.1.9.6
Robert Hymers Gallashiels 2 £0.4.6 £0.0.10.8
William Paterson Gallashiels 1 £0.2.3 £0.0.5.4
James Haag Gallashiels 1 £0.2.3 £0.0.5.4
Thomas Laidlaw Gallashiels 1 £0.2.3 £0.0.5.4
John Clapporton Gallashiels 1 £0.2.3 £0.0.5.4
John Farrgrieve Gallashiels 1 £0.2.3 £0.0.5.4
Hugh Sanderson Gallashiels 1 £0.2.3 £0.0.5.4
James Craig Gallashiels 1 £0.2.3 £0.0.5.4
George Rae Gallashiels 2 £0.4.6 £0.0.10.8
William Thomson Gallashiels 1 £0.2.3 £0.0.5.4
Adam Paterson Gallashiels 2 £0.4.6 £0.0.10.8
William Walker Gallashiels 1 £0.2.3 £0.0.5.4
John Graham Surgeon Gallashiels 1 £0.2.3 £0.0.5.4
James Stodart Staymaker Gallashiels 1 £0.2.3 £0.0.5.4
Thomas Ovans Hemphaugh 3 £0.6.9 £0.1.4.2
John Stenhouse Parkhouse 4 £0.9.0 £0.1.9.6
Henry Gill Gallashiels 1 £0.2.3 £0.0.5.4
George Lees Magillpots 1 £0.2.3 £0.0.5.4
Robert Serhome Rink 7 3 £0.15.9 £0.3.1.8
Robert Harper Moselie 2 £0.4.6 £0.0.10.8
Robert Hunter Netherbarns 4 £0.9.0 £0.1.9.6
John Dun Killknow 2 £0.4.6 £0.0.10.8
The Revd. [Reverend] Mr Dowglas 2 £0.4.6 £0.0.10.8
George Bathgate Claydubes 2 £0.4.6 £0.0.10.8
Major George McMurdu Farnalie 2 £0.4.6 £0.0.10.8
George Dun Hollandbush 2 £0.4.6 £0.0.10.8
Alexander Spiers Boldside 1 £0.2.3 £0.0.5.4
William Dickson Farnalie Mill 2 £0.4.6 £0.0.10.8
William Dobson Gallashiels 1 £0.2.3 £0.0.5.4
62 3 £6.19.6 £1.7.10.8

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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