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E326/10/13/51

Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
11 Oct 1797 Gabriel Richardson Brewer Dfs [Dumfries] 1 1 £0.2.3 £0.0.5.4
Colonel De Peyster 2 2 £0.4.6 £0.0.10.8
Captain Hamilton 1 1 £0.2.3 £0.0.5.4
John Carruthers Innkeeper 1 1 £0.2.3 £0.0.5.4
Deacon Gibson 1 1 £0.2.3 £0.0.5.4
James McNeil baker 1 1 £0.2.3 £0.0.5.4
William Robison innkr. [Innkeeper] 1 1 £0.2.3 £0.0.5.4
William McCraken 1 1 £0.2.3 £0.0.5.4
John Dickson Junior innkr. [Innkeeper] 1 1 £0.2.3 £0.0.5.4
13 Dec 1797 W & J. [Herons] 2 2 £0.4.6 £0.0.10.8
Mrs Maxwell Kirkconnell 2 2 £0.4.6 £0.0.10.8
William Richardson brewer 2 2 £0.4.6 £0.0.10.8
[Christian] Tenant Townhead 1 1 £0.2.3 £0.0.5.4
Archibald McCallester Kirkgate 1 1 £0.2.3 £0.0.5.4
James Jardine Kirkgate 1 1 £0.2.3 £0.0.5.4
John Dickson Junr. [Junior] Old F [fish] market 2 2 £0.4.6 £0.0.10.8
Robert Richardson carter 1 1 £0.2.3 £0.0.5.4
Duke Wilson 1 1 £0.2.3 £0.0.5.4
James Ross Sands 1 1 £0.2.3 £0.0.5.4
Thomas Bruce Lochmabengate 1 1 £0.2.3 £0.0.5.4
Robert Muir Old f [fish] market 1 1 £0.2.3 £0.0.5.4
James Dickson Old fish market 1 1 £0.2.3 £0.0.5.4
Thomas Dickson Senior 2 2 £0.4.6 £0.0.10.8
James Robison Old fish market 1 1 £0.2.3 £0.0.5.4
over 30 30 £3.7.6 £0.13.6.0

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15 Dumfries 51

Survey of the Horse Tax, per 37 Geo. III. Cap. 108. in the burgh of Dumfries from 5 April 1797 to 5 April 1798 by William Laidlaw Surveyor

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