E326/10/13/155

Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
1797 William Grant Esqr. 1 1 £0.2.3 £0.0.5.4
Mr Alexander Hay Writer 3 1 2 £0.2.3 £0.0.5.4
Mr John Clark Mercht. [Merchant] 2 2 £0.4.6 £0.0.10.8
Mr Lachlan MacKay 2 2 £0.4.6 £0.0.10.8
John Clark farmer 3 2 1 £0.4.6 £0.0.10.8
Colin Rose Baker 1 1 £0.2.3 £0.0.5.4
Hugh MacHardy Smith 1 1 £0.2.3 £0.0.5.4
John Fraser Farmer 3 2 1 £0.4.6 £0.0.10.8
David Davidson Esq Balblair 6 6 £0.12.0 £0.2.4.8
Mr John Glass Broadly 3 1 2 £0.2.3 £0.0.5.4
Alexander McRitchie Crook 4 2 2 £0.4.6 £0.0.10.8
Hugh McIntosh Farmer 2 1 1 £0.2.3 £0.0.5.4
James Fletcher Farmer 2 1 1 £0.2.3 £0.0.5.4
John Calder Farmer 2 1 1 £0.2.3 £0.0.5.4
James Calder Farmer 2 1 1 £0.2.3 £0.0.5.4
Robert Fraser Farmer 2 1 1 £0.2.3 £0.0.5.4
Widow Miller Farmer 2 1 1 £0.2.3 £0.0.5.4
Alexander Watson Farmer 3 1 2 £0.2.3 £0.0.5.4
Alexander MacPherson Hyrer 1 1 £0.2.3 £0.0.5.4
Agnes MacKintosh 2 1 1 £0.2.3 £0.0.5.4
Widow Campbell Milntown 4 2 2 £0.4.6 £0.0.10.8
Alexander Tulloch Hyrer 3 2 1 £0.4.6 £0.0.10.8
Alexander Bremner Wheelwright 2 2 £0.4.6 £0.0.10.8
56 36 20 £4.1.0 £0.16.2.4

Transcribe other information

41 NAIRN 155
A Survey of the HORSE TAX, per 37 Geo. III. Cap. 108 In the Burgh of
Nairn for Nine Months Preceeding 5 April 1797 by Robert Flyter assistant Surveyor

Proof
36 Horses @2/3 [£0.2.3] each £4.1.0
Twenty per Cent thereon £0.16.2.4
Total Duty for 9 months £4.17.2.4

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Aunt Sally, Kate51- Moderator

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