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E326/10/13/133

Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
21 Jul 1797 Mr Andrew Muir Mercht [Merchant] 3 2 1 £0.4.6 £0.0.10.8
Messrs. McLellans Mercht. [Merchant] 5 3 2 £0.6.9 £0.1.4.2
John Gordon Carrier 2 2 £0.4.6 £0.0.10.8
Andrew Brown Carrier 1 1 £0.2.3 £0.0.5.4
Robert Milligan Carrier 2 2 £0.4.6 £0.0.10.8
Samuel Milligan Carrier 1 1 £0.2.3 £0.0.5.4
Samuel Germone Carrier 2 2 £0.4.6 £0.0.10.8
William Kirkpatrick Carrier 1 1 £0.2.3 £0.0.5.4
William Milligan Carrier 1 1 £0.2.3 £0.0.5.4
Alexander Kirkpatrick Carrier 1 1 £0.2.3 £0.0.5.4
Andrew McLellan 1 1 £0.2.3 £0.0.5.4
James Clark 1 1 £0.2.3 £0.0.5.4
Mr Alexander Melville 2 2 £0.4.6 £0.0.10.8
John Thomson Writer 2 2 £0.4.6 £0.0.10.8
John McKenzie Newgarden 1 1 £0.2.3 £0.0.5.4
Caleb Grayson Tanner Milburn 3 1 2 £0.2.3 £0.0.5.4
Robert Cochran Innkr. [Innkeeper] 1 1 £0.2.3 £0.0.5.4
33 28 5 £3.3.0 £0.12.7.2
John Napier [Auomplant] 3 3 £0.6.9 £0.1.4.2

Transcribe other information

35 Kirkcudbright 133

Survey of the HORSE TAX, per 37 Geo. III. Cap. 108. in the Burgh of Kirkeud. [Kirkcudbright]
from the 5th day of July 1797 to the 5th day of April 1798. By David McMillan Survr [Surveyor]

Proof. 28 Horses at 2/3 [£0.2.3] is £3.3.0
20 per Cent thereon is £0.12.7.2
[Total] £3.15.7.2

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