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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
1794 Cullicudden Parish
28 Jul 1794 David Urquhart of Braelangwell 3 1 2 £2.5.0 £0.4.6
George Gun Munro, Pointsfield 3 1 2 £2.5.0 £0.4.6
Alexander Anderson Udoll 1 1 £0.10.0 £0.1.0
7 3 4 £5.0.0 £0.10.0
Fotterty Parish
23 Jul 1794 Capt. [Captain] John MacKenzie, Castle Leod 1 1 £0.10.0 £0.1.0
Kilmuir East Parish
27 Jul 1794 Capt [Captain] Kenneth MacKenzie of Cromarty 4 1 3 £3.2.6 £0.6.3
John Montgomery, Milntown 1 1 £0.10.0 £0.1.0
5 2 3 £3.12.6 £0.7.3
Cromarty Town and Parish
28 Jul 1794 Mr William Forsyth 1 1 £0.10.0 £0.1.0
Mr. Walter Ross, Nairn 1 1 £0.10.0 £0.1.0
Doctor Wishart 1 1 £0.10.0 £0.1.0
3 3 £1.10.0 £0.3.0
Parishes Collected
Cullicudden Parish 7 3 4 £5.0.0 £0.10.0
Fotterty Parish 1 1 £0.10.0 £0.1.0
Kilmuir East Parish 5 2 3 £3.12.6 £0.7.3
Cromarty Town and Parish 3 3 £1.10.0 £0.3.0
Total 16 9 7 £10.12.6 £1.1.3

Transcribe other information

9
[Page] 73
A Survey of the Rates and Duties on Carriage and Saddle horses, arrisen in the Shire of Cromarty from
the 5th April 1794 to 5th April 1795 by David Ross Assistant Surveyor

Prooff
16 horses
9 horses of which @ 10/. [£0.10.0] each is £4.10.0
7 horses of which @ 17/6d [£17.6.0] each is £6.2.6
£10.12.6
10 per Cent on £10.12.6 .. £1.1.3
£11.13.9 Total £11.13.9
total £10.12.6
10% per 31 George III is £1.1.3
Total £11.13.9

I David Ross Surveyor aforesaid do hereby Certify That upon Carefull
examination of the foregoing Rates and Dutys I Find they amount in whole
to Eleven pounds Thirteen Shillings and Nine pence Sterling and that upon
the Ninth day of September last I Delivered to Mr Walter Ross Collector of
the Cess for the Shire of Cromarty and Collector of the said Dutys an
exact Duplicate of the above acct [account] duly examined and Compared with the
foregoing which Contained my oath that the acct [account] Contained the Number
of horses returned to me or were kept or used by the Different masters or
mistress's according to the best of my knowledge or information
David Ross
16th October 1794

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