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E326/10/13/86

Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
1797 A. P. Cumming Gordon Esq. 6 6 £0.13.6 £0.2.8.4
Mr William Dunbar Writer 4 3 2 £0.4.6 £0.0.10.8
John Gordon Esqr 5 2 3 £0.4.6 £0.0.10.8
Mr Robert [Maclaren] 6 4 2 £0.9.0 £0.1.9.6
Mr John Mitchel Vintner 6 4 3 £0.9.0 £0.1.9.6
Bailie William Hoyes 5 4 1 £0.9.0 £0.1.9.6
Mr John Hoyes 10 6 4 £0.13.6 £0.2.8.4
Alexander Austin Hyrer 2 1 1 £0.2.3 £0.0.5.4
James Anderson Shoemaker 1 1 £0.2.3 £0.0.5.4
Hugh Hendry Hyrer 2 1 1 £0.2.3 £0.0.5.4
John Callum Hyrer 1 1 £0.2.3 £0.0.5.4
James Austin Baker 2 2 £0.4.6 £0.0.10.8
William McLean Hyrer 2 2 £0.4.6 £0.0.10.8
Thomas Matheson Hyrer 2 2 £0.4.6 £0.0.10.8
James Watson Hyrer 2 1 1 £0.2.3 £0.0.5.4
Alexander Mitchell Hyrer 1 1 £0.2.3 £0.0.5.4
James Calder Hyrer 2 2 2 £0.2.3 £0.0.5.4
William Simson Hyrer 2 2 £0.4.6 £0.0.10.8
James Russell Hyrer 2 1 1 £0.2.3 £0.0.5.4
William McCulloch Gardner 2 2 £0.4.6 £0.0.10.8
Roderick McLeod Hyrer 1 1 £0.2.3 £0.0.5.4
John Sim Farmer 2 1 1 £0.2.3 £0.0.5.4
Alexander Henry Hyrer 1 1 £0.2.3 £0.0.5.4
Angus Fraser Cartwright 2 1 1 £0.2.3 £0.0.5.4
John Petrie Mason 2 2 £0.4.6 £0.0.10.8
John Collie Bogtown 2 2 £0.4.6 0.0.10.8
George Grigor Hyrer 2 1 1 £0.2.3 £0.0.5.4
77 55 22 £6.3.9 £1.4.9.0

Transcribe other information

86

A Survey of the HORSE TAX, per 37 Geo. III Cap. 108. in the Burgh
of Forres from 5 April to 5 April 1797 by Robert Flyter assistant Surveyor

Proof
55 Horses @ 2/3 [£0.2.3] each is £6.3.9
Twenty perCent [percent] thereon is £1.4.9
[Total] £7.8.6

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Aunt Sally, Kate51- Moderator

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