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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
2 --- 1791 John Richardson of Pitfour Mercht [Merchant] 3 1 2 £2.5.0 £0.4.6
James Richardson Mercht [Merchant] 1 1 £0.10.0 £0.1.0
Alexander Fechney Mercht [Merchant] 1 1 £0.10.0 £0.1.0
Docter James Wood Mercht [Merchant] 2 1 1 £1.5.0 £0.2.6
James Murray Sherriff Clerk 2 1 1 £1.5.0 £0.2.6
Docter George Moncreiffe 1 1 £0.10.0 £0.1.0
Robert Foggo Mercht [Merchant] 1 1 £0.10.0 £0.1.0
David Morrison Mercht [Merchant] 1 1 £0.10.0 £0.1.0
James Ross Writer 1 1 £0.10.0 £0.1.0
William Blyth 1 1 £0.10.0 £0.1.0
John Bissett Mercht [Merchant] 1 1 £0.10.0 £0.1.0
Robert Ferguason 1 1 £0.10.0 £0.1.0
Patrick Bissett Mercht [Merchant] 1 1 £0.10.0 £0.1.0
John Campbell Mercht [Merchant] 1 1 £0.10.0 £0.1.0
John Young Mercht [Merchant] 1 1 £0.10.0 £0.1.0
Donald McDonald Mercht [Merchant] 1 1 £0.10.0 £0.1.0
David Sandeman Mercht [Merchant] 1 1 £0.10.0 £0.1.0
David Smith Esqr Methven 2 1 1 £1.5.0 £0.2.6
James Chalmers Writer 1 1 £0.10.0 £0.1.0
Laurence Buchan 1 1 £0.10.0 £0.1.0
Charles Anderson Flesher 1 1 £0.10.0 £0.1.0
Stewart Imrie Flesher 1 1 £0.10.0 £0.1.0
John Murrie Flesher 1 1 £0.10.0 £0.1.0
James Murrie Flesher 1 1 £0.10.0 £0.1.0
Alexander Proudfoot Flesher 1 1 £0.10.0 £0.1.0
James Taylor Flesher 1 1 £0.10.0 £0.1.0
Thomas Rutherfoord Flesher 1 1 £0.10.0 £0.1.0
James Cook Flesher 1 1 £0.10.0 £0.1.0
9 --- 1791 John Murray for hyre 2 1 1 £1.5.0 £0.2.6
Patrick Buchan for hyre 2 1 1 £1.5.0 £0.2.6
Thomas Gou for hyre 1 1 £0.10.0 £0.1.0
John Gardner for hyre 1 1 £0.10.0 £0.1.0
John Fleming for hyre 2 1 1 £1.5.0 £0.2.6
William Morrison for hyre 3 1 2 £2.5.0 £0.4.6
Alexander Ferrier for hyre 1 1 £0.10.0 £0.1.0
Alexander Salmon for hyre 1 1 £0.10.0 £0.1.0
William Forret for hyre 1 1 £0.10.0 £0.1.0
David Laing for hyre 1 1 £0.10.0 £0.1.0
James Rollo for hyre 1 1 £0.10.0 £0.1.0
John Scot for hyre 1 1 £0.10.0 £0.1.0
Andrew Craigie for hyre 2 1 1 £1.5.0 £0.2.6
John Duncan for hyre 1 1 £0.10.0 £0.1.0
Thomas Bowes for hyre 2 1 1 £1.5.0 £0.2.6
James Forbes for hyre 1 1 £0.10.0 £0.1.0
Carried Over 56 44 8 4 £31.10.0 £3.3.0

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43 [Page] 107

A Survey of the Rates and Duties on Carriage and Saddle Horses arisen in
the Town of Perth from 5th April 1791 to 5 April 1792 by Laurence Buchan Surveyor

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