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Date Masters/mistresses names Actual # 2 wheel carriages 4 wheel carriages Private: one carriage Private: two carriages Private: three + carriages Duty 10%
22 [Jul] 1791
County of Nairn
Miss Brodie of Leathen 1 1 £8.0.0 £0.16.0
Miss Sophia Brodie 1 1 £3.10.0 £0.7.0
Captain Grant Polnach 1 1 £3.10.0 £0.7.0
3 2 1 £15.0.0 £1.10.0

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[Page] 111

A Survey of Wheel Carriage Tax arising in the County
of Nairn from the 5th April 1791 to the 5th April 1792 by Patrick Mcdonald

Proof 1 Private carriage at £8.0.0 per year is £8.0.0
2 two wheel carriages at £3.10.0 per year £7.0.0
Ten per cent on £15.0.0 £1.10.0
Total £16.10.0

I Patrick Mcdonald Surveyor do hereby Certify that upon carful examination of the foregoing
Rates And Duties I find they Amount to Sixteen pounds ten Shillings Sterling and
that I delivered to Duncan Campbell Coller. [Collector] of Said duties for the County of Nairn
an exact duplicate of the Above Acct [Account] examind and compard which Contained
my Oath that Requisitions were left with the Several Inhabitants and the
assessment made up from the lists And Answers in my possession
Patrick Mcdonald Survy. [Surveyor]
Sworn before me at Invess [Inverness] 8th Nov. [November] 1791
Thomas Young Bailie

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