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Date Masters/mistresses names and designations Actual # 1 horse 2 horses 3-5 horses 6 or more horses Duty 10% per 31 George III 10% per 36 George III
18 Jul 1797 Kilmuire Wester Parish
Charles Mckenzie of Kilcoy 3 1 2 £2.5.0 £0.4.6 £2.5.0
Lady Dowager of Kilcoy 2 1 1 £1.5.0 £0.2.6 £1.5.0
John McKenzie of Allangrange 2 1 1 £1.5.0 £0.2.6 £1.5.0
Colin McPheson of Benagefield 1 1 £0.10.0 £0.1.0 £0.10.0
8 4 2 2 £5.5.0 £0.10.6 £5.5.0
16 Jul 1797 Kilurnan Parish
James Grant of Ridcastle 3 1 2 £2.5.0 £0.4.6 £2.5.0
Avoch Parish
19 Jul 1797 Sir Roderick Mckenzie of Scatwell 3 1 2 £2.5.0 £0.4.6 £2.5.0
Eddertoun Parish
Roderick Mckenzie of Flourburn 1 1 £0.10.0 £0.1.0 £0.10.0
1 Sep 1797 Kincardine Parish
Simon Ross of Gladfield 1 1 £0.10.0 £0.1.0 £0.10.0
Munro Ross of Pitcalny 1 1 £0.10.0 £0.1.0 £0.10.0
2 2 £1.0.0 £0.2.0 £1.0.0
Parishes Collected
Tarbat Parish 4 1 3 £3.2.6 £0.6.3 £3.2.6
Fearn Parish 4 2 2 £2.15.0 £0.5.6 £2.15.0
Nigg Parish 3 1 2 £2.5.0 £0.4.6 £2.5.0
Loggie Parish 1 1 £0.10.0 £0.1.0 £0.10.0
Kilmuire Easter Parish 8 2 6 £6.5.0 £0.12.6 £6.5.0
Rosskeen Parish 2 2 £1.0.0 £0.2.0 £1.0.0
Alness Parish 10 2 1 7 £8.15.0 £0.17.6 £8.15.0
Kiltearn Parish 5 3 2 £3.0.0 £0.6.0 £3.0.0
Dingwall Parish 2 2 £2.10.0 £0.5.0 £2.10.0
Contine Parish 4 2 2 £2.10.0 £0.5.0 £2.10.0
Urray Parish 14 5 2 7 £11.5.0 £1.2.6 £11.5.0
Kilmuire Wester Parish 8 4 2 2 £5.5.0 £0.10.6 £5.5.0
Kilurnan Parish 3 1 2 £2.5.0 £0.4.6 £2.5.0
Avoch Parish 3 1 2 £2.5.0 £0.4.6 £2.5.0
Eddertoun Parish 1 1 £0.10.0 £0.1.0 £0.10.0
Kincardine Parish 2 2 £1.0.0 £0.2.0 £1.0.0
74 32 7 21 14 £53.12.6 £5.7.3 £53.12.6
Carried over

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[Page] 109
CARRIAGE AND SADDLE HORSE TAX.

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Jane F Jamieson, Chr1smac -Moderator, G Robertson