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Header on the horse tax form

KIRKGUNZEON HORSE TAX LIST - 1797

Given Name Surname Abode Actual Horses Horses Liable Not Liable Duty s. Duty d.
John Affleck Millhill 3 3 6
RobertAffleckBark 11 2
JamesAndersonTownhead224
William Anderson Whiteside54 18
JamesBigganKillimingan22 4
WilliamBlackIngleston22 4
RobertCarisleCartoun22 4
Thos CarsalTarkitta532 6
WilliamClarkCowharr336
WmClark Drumnail11 2
John CoplandBlairshinnoch33 6
GeorgeDuncanDrumcoltran3 3 6
JohnFeldsMiekle Porterbelly 33 6
JohnFergusonDrumjoin4 316
WilliamFergusonCowans 11 2
RobertGarmorieArmannoch22 4
WilliamGillespieBargreag33 6
JohnGriersonCuldrain22 4
JohnHarrisConniven33 6
JamesHeron, Revd.2112
MessrsHerriesClawbelly448
WilliamHislopLochend6428
JohnHoustonBoghead22 4
JasHughanShankfoot33 6
NathlKevanBarclosh642 8
AndrewL?oldsByrecroft33 6
JamesMcCraishClashmawarrant32 14
RobertMcKenzieDrumfairn112
JasMClellanBurnside22 4
JacobMitchelsonCasway224
James NewallCulkeist523 4
JosephPatersonKilliwhan22 4
JamesPattersonDrumwhannie11 2
AndrewThomanLow Porterbelly22 4
JohnThomsonBrownrig2 2 4
RobertThomsonLittle Porterbelly3214
WmThomsonButterhole11 2
John WightonCongeith33 6
RobertWrightCorra651 10
WilliamWrightmanGlaisters3214
 National Archives of Scotland reference E326/10/3
Summary:
There were 112 horses counted of which 96 were liable for tax. The tax on each horse was 2s. or two shilling.
There are discrepancies in place name spellings. Drumwhannie - Drumwhinnie; Killiwhan - Killywhan; Culkeist - Culkiest; Bargreag - Bargrug; Armannoch - Arnmannoch; Drumjoin - Drumjohn; Tarkitta - Torkirra
     
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