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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%
1792 Duke of Gordon 2 1 1 £17.0.0 £1.14.0
James Gordon Letterfurrie 1 1 £8.0.0 0.16.0
Capt. [Captain] Abercrombie Glassa 1 1 £8.0.0 £0.16.0
Lord Fife 2 1 1 £17.0.0 £1.14.0
Lord Banff 1 1 £8.0.0 £0.16.0
Sir Ernest Gordon Park 1 1 £8.0.0 £0.16.0
Major Duff Mayne 1 1 £8.0.0 £0.16.0
Mrs Falconer Durn Enters in Fife 9 7 2 £74.0.0 £7.8.0

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[Page] 25

A Survey of Wheel Carriage Tax Arising in the County
of Banff from 5th April 1792 to 5th April 1793 By [Patrick Mcdonald]

Prooff 7 Privet four wheel Carriages at £8.0.0 each £56.0.0 Duty on Carriages --- £74.0.0
2 Frivet four wheel Carriages at £9.0.0 each £ 18..0.0 Ten Per Cent --- £7.8.0
£74.0.0

Ten Per Cent on £74.0.0 is £7.8.0
Total Amount £81.8.0

I Patrick McDonald Surveyor do hereby certify that Upon careful examination
of the foregoing Rates and Duties I find they Amount in whole to
Eighty one pounds Eight shillings and that I delivered to John
Reid Collector of said duties for the County of Banff an exact duplicate
of the above Accpt [Accompt] duly examind and compaird which contained
my oath that the Several Inhabitants were duly Served with
Requisitions and the assessments Made Up fro the lists and answers
in my possession.
Patrick McDonald Survy. [Surveyor]
Sworn before me at Nairn 24th Nov. [November] 1792 John Rose J.P [Justice of the Peace]

Total Amount of the foregoing Survey £81.8.0

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