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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
1797 Colonel Grant of Moy 3 1 2 £2.5.0 £0.4.6 £2.5.0
James Brodie of Brodie Esqr 4 1 3 £3.2.6 £0.6.3 £3.2.6
Æneas Smith Esqr. Earlsmill 1 1 £0.10.0 £0.1.0 £0.10.0
Mr Grant Grangegreen 1 1 £0.10.0 £0.1.0 £0.10.0
Revd [Reverend] Mr Dunbar of Dyke 1 1 £0.10.0 £0.1.0 £0.10.0
George Grant Esqr Burdsyards 2 1 1 £1.5.0 £0.2.6 £1.5.0
George Cumin Esqr Relugas 1 1 £0.10.0 £0.1.0 £0.10.0
Revd [Reverend] Mr Stephen Rafford 1 1 £0.10.0 £0.1.0 £0.10.0
Revd [Reverend] Mr Hoyes Kinloss 1 1 £0.10.0 £0.1.0 £0.10.0
William Brodie Esqr Milnton 1 1 £0.10.0 £0.1.0 £0.10.0
Peter Rose Watson Esqr Coltfield 2 1 1 £1.5.0 £0.2.6 £1.5.0
George Forteath Esqr Newton 1 1 £0.10.0 £0.1.0 £0.10.0
Revd [Reverend] Mr MacBean Alves 1 1 £0.10.0 £0.1.0 £0.10.0
Sir Archibald Dunbar Bart [Baronet] 3 1 2 £2.5.0 £0.4.6 £2.5.0
Revd [Reverend] Mr Reid Duffus 1 1 £0.10.0 £0.1.0 £0.10.0
Lady Gordon Lossiemouth 2 1 1 £1.5.0 £0.2.6 £1.5.0
Mr James Patullo Coulertbank 1 1 £0.10.0 £0.1.0 £0.10.0
Revd [Reverend] Mr Gordon Drainie 1 1 £0.10.0 £0.1.0 £0.10.0
Mr William Young Lossiemouth 1 1 £0.10.0 £0.1.0 £0.10.0
Mr Lesslie Findrassie 2 1 1 £1.5.0 £0.2.6 £1.5.0
James Duncan Esqr Morriston 1 1 £0.10.0 £0.1.0 £0.10.0
William King Esqr Newmiln 1 1 £0.10.0 £0.1.0 £0.10.0
Capt [Captain] John Gordon Boghead 1 1 £0.10.0 £0.1.0 £0.10.0
Mr John Lawson Oldmills 1 1 £0.10.0 £0.1.0 £0.10.0
James Coul Esqr Ashgrove 1 1 £0.10.0 £0.1.0 £0.10.0
James Robertson Esqr 2 1 1 £1.5.0 £0.2.6 £1.5.0
John Brander Esqr Pitgaveny 2 1 1 £1.5.0 £0.2.6 £1.5.0
Mr John Proctor Coldcots 1 1 £0.10.0 £0.1.0 £0.10.0
Revd [Reverend] Mr Anderson Birnie 1 1 £0.10.0 £0.1.0 £0.10.0
Mr Thomas Craig Barmuckity 1 1 £0.10.0 £0.1.0 £0.10.0
George Brown Esqr Linkwood 1 1 £0.10.0 £0.1.0 £0.10.0
Major Stewart Leuchars 2 1 1 £1.5.0 £0.2.6 £1.5.0
Revd [Reverend] Mr Gordon Urquhart 1 1 £0.10.0 £0.1.0 £0.10.0
Alexander Innes Esqr Garmouth 2 1 1 £1.5.0 £0.2.6 £1.5.0
Mr John Hutcheon Hatton 1 1 £0.10.0 £0.1.0 £0.10.0
William Tod Esqr Fochabers 1 1 £0.10.0 £0.1.0 £0.10.0
Revd [Reverend] Mr Gillan Speymouth 1 1 £0.10.0 £0.1.0 £0.10.0
Honble [Honourable] Arthur Duff Ortown [Orton] 2 1 1 £1.5.0 £0.2.6 £1.5.0
Mr John Geddace Ortown 1 1 £0.10.0 £0.1.0 £0.10.0
Revd [Reverend] Mr Cruickshank Rothes 1 1 £0.10.0 £0.1.0 £0.10.0
Robert Grant Esqr Elchies 2 1 1 £1.5.0 £0.2.6 £1.5.0
[subtotal] 58 41 10 7 £34.2.6 £3.8.3 £34.2.6

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[page] 64
4 MORAY
A Survey of the CARRIAGE AND SADDLE HORSE TAX. in the County of
Elgin for the year preceeding 5th April 1797 by Robert Flyter assistant Surveyor

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