E326/10/13/45

Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
29 Sep 1797 Mr Patrick Hay Mercht. [Merchant] 2 2 £0.4.6 £0.0.10.8
David Aitken Pitglassie 3 3 £0.6.9 £0.1.4.2
Donald Cameron Writer 2 2 £0.4.6 £0.0.10.8
John Simson Writer 7 1 6 £0.2.3 £0.0.5.4
Mrs John Simson 3 3 £0.6.9 £0.1.4.2
Mr Rose Minister 2 2 £0.4.6 £0.0.10.8
James Ross Vintner 1 1 £0.2.3 £0.0.5.4
Colin McLenan Vintner 1 1 £0.2.3 £0.0.5.4
21 15 6 £1.13.9 £0.6.9.0

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13 Dingwall 45

Survey of the Additional Duty on Farm Horses in the
Burgh of Dingwall from 5 July 1797 till 5 April 1798.


Prooff 15 Horses a 2/3d £0.2.3 = £1.13.9
20 pct [per cent] thereon £0.6.9
[Total] £2.0.6 £0.2.6

10 Nov 1797 I William Murray Surveyor Do certify that upon carefull Examination of the foregoing Additional Duties I fond the Sum Amounts to Two pounds & Sixpence Sterling [Signed] W Murray

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