E326/9/22/131

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 Alexander Baillie of Little Tarrell 2 1 1 £1.5.0 £0.2.6
Mr. John Barclay Writer 1 1 £0.10.0 £0.1.0
Mr. Alexander Morison 1 1 £0.10.0 £0.1.0
Mr. Benjaman Ross 1 1 £0.10.0 £0.1.0
Mr. George Murray Mercht. [Merchant] 1 1 £0.10.0 £0.1.0
Mr. Hugh Ross Writer 1 1 £0.10.0 £0.1.0
William Cowie Wright 1 1 £0.10.0 £0.1.0
William Gilchrist Plasterer 1 1 £0.10.0 £0.1.0
John Mckinan Mercht. [Merchant] 1 1 £0.10.0 £0.1.0
Hugh Macfarquhar 1 1 £0.10.0 £0.1.0
11 10 1 £5.15.0 £0.11.6

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[Page] 131
A Survey of the Rates & Duties on Horses, Arisin in the Burgh of Tain
from 5th April 1791 to 5th April 1792 By Hugh MacFarquhar Surveyor

Prooff
11 Horses
1 Horse @ 10/ [£0.10.0] each is £4.10.0
2 Horses @ 25/ [£1.5.0] each is £ 1.5.0 [Total:] £5.15.0
10 Pr. Ct. [Per Cent] on £5.15.0 .. £0.11.6
£6.6.6 Total

Proof
10 horses @ 10. £5.0.0
1 horse @ 15/ [£0.15.0] £0.15.0
[Total] £5.15.0
10 pr [per] Cent £0.11.6
[Total] £6.6.0

I Hugh MacFarquhar Surveyor Aforesaid do hereby certify That upon
carefull examination of the foregoing Rates & Duties, I find they Amount
in whole to Six pounds Six Shillings & Six pence, and that upon the
Thirty first day of Octr. [October] last, I delivered to Mr. Alexander Morison present
Treasurer & Collector of said Duties for the Burgh Aforesaid, An exact Duplicate of
the Above Acct. [Account] duly examind & compared with the foregoing, which
containd my Oath that the Above Acct. [Account] containd the Number of Horses
returned to me & that were kept & used by the Several Masters, According
to the best of my knowledge or information
Hugh McFarquhar Surveyor
Tain 3rd Decr. [December] 1791

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DANIALSAN, G Robertson

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