Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
23 Aug 1797 Royal Burgh of Rothsay
Dr. [Doctor] Marshall Rothsay 1 1 £0.2.3 £
Bailie Muir Rothsay 1 1 £0.2.3 £
Mr McLea Minr. [Minister] Rothsay 1 1 £0.2.3 £
George McKirdy Carter Rothsay 1 1 £0.2.3 £
John McConnachie Carter Rothsay 2 1 1 £0.2.3 £
Collector Blain 1 1 £0.2.3. £
Total 7 6 1 £0.13.6 £

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49 Rothesa 181

Horse Tax, per 37 Geo. 111. Cap. 108. from 5th July 1797 to 5th April 1798

Proof 6 Work Horses at 2/3 [£0.2.3] each is £0.13.6
20 per Cent thereon £
Total £

I William Ewart Assistant Surveyor, by Appointment of the Barons of his Majesty's Court of Exchequer, to Robert Aiken Surveyor of the Counties of Ayr and Bute, Do hereby Certify that upon Careful Examination of the foregoing Rates and Duties I find they Amount by Proof to sixteen shillings and two pence four tenths Sterling. And [ I caused deliver], conform to his Receipt, to Alexander Muir Esqr. Collector of said Duties. An Exact Duplicate of this Account which contained my Oath, that Requisitions were delivered or left and that the Rates and Duties charged in said Account were just and true to the best of my skill and knowledge and to my belief and no person to my Knowledge omitted who ought to have been charged
[signed] William Ewart

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