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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%
9 Nov 1792 Penningham
Bryce McQuistine Newton Douglas (formerly Newtonstewart) for hire 1 1 £14.0.0 £1.8.0

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[Page] 155

Surcharge on Survey of WHEEL-CARRIAGE TAX. in the Shire of Wigton
from the 5th. of April 1792 to 5th April 1793 by me Anthony Macmillan Survr. [Surveyor]
Wigtonshire
Proof
1 four whd. [wheeled] carriage for hire Surcharged £14.0.0
10 per cent thereon 1.8.0
£15.8.0
I Anthony Macmillan Surveyor aforesaid do hereby Certify that
upon careful examination of the foregoing I find it amounts in
whole to Fifteen pounds Eight shillings [Sterling]; and that upon
the Tenth day of December one thousand seven hundred &
ninety two years I delivered to Thomas Adair Esqr. Writer to
the Signet Collector of the said duties for the Shire aforesd. [aforesaid]
an exact Duplicate of the foregoing which contained my
oath that a note was left for the said Person of the rate
annexed to his name that he was to be charged with the sums
so certified to be due from him
Anthony Macmillan

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