Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
26 Aug 1797 David Will 1 1 £0.2.3 £
James Will 2 2 £0.4.6 £
Robert Mill 1 1 £0.2.3 £
James Christie 2 2 £0.4.6 £
David Barclay 1 1 £0.2.3 £
Robert Duncan 1 1 £0.2.3 £
John Beeddie 1 1 £0.2.3 £
Dr. [Doctor] Robert Napier 2 2 £0.4.6 £
Provost George Hudson 2 2 £0.4.6 £
Sum 13 13 £1.9.3 £

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27 Inverbervie 111

Survey of the Rates and Duties on Farm and Cart horses in the Burgh of Bervie
for nine months from 5th Jul 1797 to 5th April 1798 by William Greig Surveyor

I William Greig Surveyor aforesaid Do hereby Certify That upon Carefull Examination of the foregoing Rates and duties I find they amount in whole to one pound nine shillings and three pence sterling and 20 per cent thereon, And that upon the [ date missing] day of April 1798 I delivered to [name missing] Collector of the Cess and of the said Duties for the Burgh aforesaid an exact Duplicate of the above Account duly examined and compared with the foregoing which contained my Oath that Notices were left with the whole foregoing Inhabitants or at their dwelling places of the date aforesaid requiring them within fourteen days to give in Lists of the Farm and Cart horses employed by them from 5th April 1796 to 5 April 1797 And that the foregoing Survey was made out from the Lists returned to me And from the best information I could procure of the horses of those whose Lists were defficient or who neglected or refused to return Lists in terms of the Notices of Requisition left with them as aforesaid.
[signed] William Greig Surveyor

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