E326/9/18/127

Date Masters/mistresses names and designations Actual # 1 horse (10s) 2 horses 3-5 horses 6 or more horses Duty
20 Apr 1790 John Bruce Stewart of Simbester 1 1 £0.10.0
30 Apr 1790 Thomas Mowat of Belmount 1 1 £0.10.0
10 May 1790 Mr David Thomson 1 1 £0.10.0
27 Oct 1790 Gideon Gifford of Busta 1 1 £0.10.0
4 4 £2.0.0

Transcribe other information

13 SHETLAND [Page] 127

Zetland
for one year
To 5th. April 1791 By John Henderson Surveyor

I John Henderson Surveyor do hereby Certify that upon Carefull Examination of
the forgoing Tax I find that they amount in whole to Two pounds Sterling and
I do make oath that upon the 22d January 1791 I left for Mr. John Bruce Collector of the
said Tax for the Lordship of Shetland at his Office in Lerwick an Exact Duplicate of the
above Account duely Examined and Compared with the foregoing which Contained
my Oath that Notice were either delivered to the Several Inhabitants or left at their
dwelling houses of the respective dates Set against their Several names
John Henderson Sur. [Surveyor]

Lerwick 22d Jany [January] 1791
Sworn Before Andrew Hiddell va Juts of Shetld [vice admiral substitute of Shetland]

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valrsl- Moderator, DANIALSAN, Jane F Jamieson, Chr1smac -Moderator, G Robertson