E326/9/23/68

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
1792 Watten Parish £ Sh d £ Sh d
15 Jan 1792 Mr Duncan at Watten 1 1 £0.10.0 £0.1.0
28 Jan 1792 James Calder of Pennyland 1 1 £0.10.0 £0.1.0
Mr Taylor M [Minister] 1 1 £0.10.0 £0.1.0
3 3 £1.10.0 £0.3.0
Wick Parish
28 Jun 1792 James Sinclair of Holbornhed Bilbster 1 1 £0.10.0 £0.1.0
James Sinclair of Harpsdale 2 1 1 £1.5.0 £0.2.6
Benjamin Dunbar of Hemprigs 2 1 1 £1.5.0 £0.2.6
John Sutherland of Wester 1 1 £0.10.0 £0.1.0
19 Jun 1792 William Sutherland M [Minister] 1 1 £0.10.0 £0.1.0
7 5 2 £4.0.0 £0.8.0
Parishes Collected
Bower Parish 2 2 £1.0.0 £0.2.0
Canisbay Parish 6 4 2 £3.10.0 £0.7.0
Dunnet Parish 1 1 £0.10.0 £0.1.0
Halkirk Parish 5 4 1 £2.15.0 £0.5.6
Latheron Parish 4 4 £2.0.0 £0.4.0
Olrick Parish 5 3 2 £3.5.0 £0.6.6
Reay Parish 2 2 £1.0.0 £0.2.0
Thurso Parish 5 5 £2.10.0 £0.5.0
Thurso Burgh 2 2 £1.0.0 £0.2.0
Watten Parish 3 3 £1.10.0 £0.3.0
Wick Parish 7 5 2 £4.0.0 £0.8.0
42 35 5 2 £23.0.0 £0.2.6
10 pr [per] Cent £0.2.6
£25.6.0 Total

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[Page] 68

Proof
35 Horses @ £0.10.0 Eeach is £17.10.0
5 Horses @ £0.15.0 Each is £3.15.0
2 Horses @ £0.17.6 Each is £1.15.0
£23.0.0
10 pr. [per] Cent £0.2.6
£25.6.0 Total

I David Brodie Surveyor do hereby certify, That ,upon careful examination
of the foregoing Rates & Duties, I find they amount in Whole to Twenty
five pounds six shillings and that upon the 25 Octr [October] Last I delivered to
Mr John Davidson Collector of the said duties for an exact Duplicate of the
above account duly examined and Compared with the foregoing which
contained My Oath that Requisitions were left with the Several
Masters & Mistresses or at their Dwelling - houses of the Dates annexed
to their Respective Names, that they were to be charged with the sums
hereby certified to be Due from them
David Brodie Surveyor

[In Margin]
Tax on Horses
Caithness Shire To 5th. Apl. [April] 1793
E326/9/23
no. 7
Exd. GS [Examined General Surveyor]

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