E326/9/21/81

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 County of Nairn
22 Jul 1791 Miss Brodie Leathen 4 1 3 £3.2.6 £0.6.3
Miss Sophia Brodie 2 1 1 £1.5.0 £0.2.6
Capt [Captain] Fraser 1 1 £0.10.0 £0.1.0
Capt [Captain] Grant Achindean 1 1 £0.10.0 £0.1.0
Mr Mitchel Min [Minister] 1 1 £0.10.0 £0.1.0
Mr Alexander McIntosh Cantra 1 1 £0.10.0 £0.1.0
Mrs Dunbar Delness 1 1 £0.10.0 £0.1.0
11 7 1 £6.17.6 £0.13.9
Add Capt [Captain] Grant Polnach 1 1 £0.10.0 £0.1.0
12 8 1 3 £7.7.6 £0.14.9

Transcribe other information

5 NAIRNSHIRE [Page] 81

Survey of CARRIAGE AND SADDLE HORSE TAX. Arising in the
County of Nairn from the 5th April 1791 to the 5th April 1792 By Patrick M donald

Prooff 8 horses @ £0.10.0 each is £4.0.0
1 horse @ £0.15.0 is £0.15.0
3 horses @ £0.17.6 is £2.12.6
[Total] £7.7.6
Ten Per Cent on £7.7.6 is £0.14.9
Total £8.2.3

Duty on horses £7.7.6
Ten per Cent £0.14.9
[Total] £8.2.3

I Patrick McDonald Surveyor do hereby Certify that Upon careful examination of the
foregoing rates and duties I find they Amount in whole to Eight pound two Shil [Shillings]
and three pence And that Upon the 12th Nov [November] have Sent Duncan Campbell Collector
of Said duties an exact duplicate of the Above Acctt [Account] examind And Compaird which
Containd My Oath that the Several Inhabitants were duly Served with
Requisitions and the Assessment Made Up from the lists and answers
in My Possession

Sworn before me at Invess [Inverness] Patrick McDonald Surveyor
8th Nov [November] 1791 Total at Amount of the forgoing Survy [Survey] £8.2.3
Thomas Young Bailie

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