E326/9/27/135

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
3 Sep 1794 Gideon Gifford Esqr of Busta 1 1 £0.10.0 £0.1.0
£0.1.0
10 pr [per] Cent thereon £0.1.0
[Total] £0.11.0

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15 SHETLAND [Page] 135

Survey CARRIAGE AND SADDLE HORSE TAX. arisen in the
Lordship of Shetland from 5th April 1794 to 5th April 1795 By Francis Hiddell Survr [Surveyor]

I Francis Hiddell Surveyor aforsaid do hereby Certify
that upon Carefull Examination I find the foregoing duties amount
to the Sum of Eleven Shillings Sterling and that upon this Fourth
day of November 1794 I Delivered to Mr. Henry Ross Collector
of the said Taxes for the Lordship of Shetland at his Office in
Lerwick an exact Duplicate of this Account duly examined
and Compared which Contained my Oath that the before
mentioned Inhabitant was duly served with an requisition
and that he was charged conform to my knowledge & belief
that he was liable in said duty
Francis Hiddell Survr [Surveyor]

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Chr1smac -Moderator, G Robertson