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Date Masters/mistresses names and designations Actual # 1 horse (10s) 2 horses 3-5 horses 6 or more horses Duty 10% per 31 George III
1791 Clyne Parish £ Sh d £ Sh d
20 Jun 1791 Mr Hugh Huison Brora 1 1 £0.10.0 £0.1.0
Mr Walter Ross Minister 1 1 £0.10.0 £0.1.0
2 2 £1.0.0 £0.2.6
Creech Parish
21 Jun 1791 Major McKay Hugh Baillie Rosehal 2 1 1 £1.5.0 £0.2.6
Mr Gordon Rennie Minister 1 1 £0.10.0 £0.1.0
3 2 1 £1.15.0 £0.3.6
Dornoch Parish
21 Jun 1791 Mr James Boog Skelbo 1 1 £0.10.0 £0.1.0
Mr Kenneth McKay Mickle Torbo 1 1 £0.10.0 £0.1.0
2 2 £1.0.0 £0.2.0
Dornoch Burgh
22 Jun 1791 Mr Beatton Minister 1 1 £0.10.0 £0.1.0
Golspey Parish
20 Jun 1791 Mr Daniel Forbes Surgeon 1 1 £0.10.0 £0.1.0
Mr Francis Kirktown 1 1 £0.10.0 £0.1.0
2 2 £1.0.0 £0.2.0
Lairg Parish
23 Jun 1791 Cap [Captain] Matheson Shiness 1 1 £0.10.0 £0.1.0
Loth Parish
20 Jun 1791 Mr Dugald Gilchrist Loth Begg 2 1 1 £1.5.0 £0.2.6
Capt [Captain] John Gordon Carrel 2 1 1 £1.5.0 £0.2.6
Capt [Captain] Gordon Clunes Kilinot 1 1 £0.10.0 £0.1.0
Mr George McCulloch Minister 1 1 £0.10.0 £0.1.0
6 4 2 £3.10.0 £0.7.0
Rogart Parish
22 Jun 1791 Lieu Coll [Lieutenant Colonel] John Sutherland Kinnauld 1 1 £0.10.0 £0.1.0
Cap [Captain] Alexander Sutherland Bregrudie 1 1 £0.10.0 £0.1.0
2 2 £1.0.0 £0.2.0
Reay Parish
25 Jun 1791 George McKay of Bighouse 2 1 1 £1.5.0 £0.2.6

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14 [Page] 103

A Survey of the Shire of Sutherland of the
CARRIAGE AND SADDLE HORSE TAX.
from 5 April 1790 to 5 April 1791 By David Brodie Surveyor

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