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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
1797 Drymen parish Continued 41 32 9 £3.12.0 £14.4.8
1797 William Graham 1 1 £0.2.3 £0.5.4
1797 Mungo Mitchell 1 1 £0.2.3 £0.5.4
1797 John Yuil 4 3 1 £0.6.9 £1.4.2
1797 Mils Leckie 4 3 1 £0.6.9 £1.4.2
1797 Peter Wood 3 2 1 £0.4.6 £0.10.8
1797 John McLucky 4 3 1 £0.6.9 £1.4.2
1797 William McLucky 4 3 1 £0.6.9 £1.4.2
1797 John McEuan 1 1 £0.2.3 £0.5.4
1797 Alexander Wood 2 2 £0.4.6 £0.10.8
1797 John Buchannnan 3 2 1 £0.4.6 £0.10.8
1797 William Gray 2 2 £0.4.6 £0.10.8
1797 John Stewart 3 2 1 £0.4.6 £0.10.8
1797 William McLucky 3 2 1 £0.4.6 £0.10.8
1797 Andrew Liany Kipdowie 3 2 1 £0.4.6 £0.10.8
1797 Andrew Lumy Garrhill 3 2 1 £0.4.6. £0.10.8
1797 Robert Lucky 4 3 1 £0.6.9 £1.4.2
1797 George McLean 3 2 1 £0.4.6 £0.10.8
1797 Captain McLauchlan 3 2 1 £0.4.6 £0.10.8
1797 Widow McLelland 2 2 £0.4.6 £0.10.8
1797 John & James Adam 3 1 2 £0.2.3 £0.5.4
1797 Continued 97 73 24 £8.4.3 £112.10.2

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Abercorn Parish, Airth Parish, Alness Parish, Ashkirk Parish, Avoch Parish, Baldernock Parish, Balfron Parish, Bathgate Parish, Bedrule Parish, Bo'ness And Carriden Parish, Bowden Parish, Buchanan Parish, Campsie Parish, Castleton Parish, Cavers Parish, Contin Parish, Crailing Parish, Creich Parish, Dalmeny Parish, Denny Parish, Dingwall Parish, Dornoch Parish, Drymen Parish, Dunipace Parish, Durness Parish, Ecclesmachan Parish, Eckford Parish, Edderton Parish, Ednam Parish, Ettrick Parish, Falkirk Parish, Farr Parish, Fearn Parish, Fintry Parish, Galashiels Parish, Gargunnock Parish, Glasserton Parish, Golspie Parish, Hawick Parish, Hobkirk Parish, Hownam Parish, Inch Parish, Innerleithen Parish, Jedburgh Parish, Kelso Parish, Killearn Parish, Kilmuir Easter Parish, Kilsyth Parish, Kiltearn Parish, Kincardine Parish, Kippen Parish, Kirkcolm Parish, Kirkcowan Parish, Kirkinner Parish, Kirkliston Parish, Lairg Parish, Larbert Parish, Leswalt Parish, Lilliesleaf Parish, Linlithgow Parish, Linton Parish, Livingston Parish, Loth Parish, Makerstoun Parish, Maxton Parish, Melrose Parish, Minto Parish, Mochrum Parish, Morebattle Parish, Muiravonside Parish, New Luce Parish, Nigg Parish, Old Luce Parish, Oxnam Parish, Penninghame Parish, Portpatrick Parish, Reay Parish, Roberton Parish, Rogart Parish, Ross County, Ross And Cromarty County, Rosskeen Parish, Roxburgh Parish, Roxburghshire County, Selkirk Parish, Selkirkshire County, Slamannan Parish, Smailholm Parish, Sorbie Parish, Southdean Parish, Sprouston Parish, St Boswells Parish, St Ninians Parish, Stichill Parish, Stirlingshire County, Stoneykirk Parish, Stornoway Parish, Stow Parish, Strathblane Parish, Sutherland County, Tain Parish, Tarbat Parish, Torphichen Parish, Uphall Parish, Urray Parish, West Lothian County, Whitburn Parish, Whithorn Parish, Wigtown Parish, Wigtownshire County, Yarrow Parish, Yetholm Parish