E326/10/13/77

Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
Mr Thomas Sellar Writer 5 3 2 £0.6.9 £0.1.4.2
Baillie John Ritchie 3 3 £0.6.9 £0.1.4.2
Mr John Brander Mercht [Merchant] 2 2 £0.4.6 £0.0.10.8
Mr William Robinson Mercht [Merchant] 2 2 £0.4.6 £0.0.10.8
Alexander Winchester Cooper 3 3 £0.6.9 £0.1.4.2
Provost Alexander Brandon 6 4 2 £0.9.0 £0.1.9.6
William Russell Farmer 2 2 £0.4.6 £0.0.10.8
John Anderson Farmer 2 2 £0.4.6 £0.0.10.8
John Stewart Farmer 1 1 £0.2.3 £0.0.5.4
James Duncan Carrier 2 2 £0.4.6 £0.0.10.8
James Lawrence Farmer 2 2 £0.4.6 £0.0.10.8
John Gillan Farmer 2 2 £0.4.6 £0.0.5.4
John Millar Carrier 2 2 £0.4.6 £0.0.10.8
Alexander Shaw Farmer 2 2 £0.4.6 £0.0.10.8
John Anderson Farmer 2 2 £0.4.6 £0.0.10.8
Thomas Allan Carrier 2 2 £0.4.6 £0.0.10.8
John Laing Mason 2 2 £0.4.6 £0.0.10.8
William James Hyrer 2 2 £0.4.6 £0.0.10.8
John Russel Farmer 2 2 £0.4.6 £0.0.10.8
George Stronach Farmer 2 2 £0.4.6 £0.0.10.8
Alexander Garden Farmer 1 1 £0.2.3 £0.0.5.4
William Hendry Farmer 2 2 £0.4.6 £0.0.10.8
James Dick Carrier 1 1 £0.2.3 £0.0.5.4
Simon McKinnon Butcher 2 2 £0.4.6 £0.0.10.8
James Dunbar Farmer 2 2 £0.4.6 £0.0.10.8
James Gow Farmer 2 2 £0.4.6 £0.0.10.8
William Alves Farmer 1 1 £0.2.3 £0.0.5.4
Alexander Reid Carryer 1 1 £0.2.3 £0.0.5.4
Alexander Lamb Farmer 2 2 £0.4.6 £0.0.10.8
Peter Riach Farmer 2 2 £0.4.6 £0.0.10.8
James McCurrach Hirer 2 2 £0.4.6 £0.0.10.8
John Wink Carryer 2 2 £0.4.6 £0.0.10.8
Alexander Douglas Farmer 2 2 £0.4.6 £0.0.10.8
Robert Stephen Farmer 1 1 £0.2.3 £0.0.5.4
Carried Over 71 67 4 £7.10.9 £1.10.1.8

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21 Elgin 77

Survey of the HORSE TAX, per 37 Geo. III. Cap. 108. In the Burgh of Elgin
for 9 months preceeding 5th April 1797 by Robert Flyter assistant Surveyor

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