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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%
25 Aug 1792 Mr John Ettles Vintr [Vintner] Invss. [Inverness] 2 2 £14.0.0 £1.8.0
Mr. John Hay Inverness 2 2 £14.0.0 £1.8.0
Mr. Robert Ettles Inverness 1 1 £7.0.0 £0.14.0
Total Publick Carriages in Invss. [Inverness] 5 5 £35.0.0 £3.10.0
Bro. [Brought] forward private Cargs. [Carriages] in ye [the] Shire 21 4 16 1 £151.0.0 £15.2.0
Total Wheel Cargs. [Carriages] in the Shire & Town 26 4 16 1 £186.0.0 £18.12.0

Transcribe other information

[Page] 70

Abstract of the Wheel-Carriage Tax within the Town of
Inverness from the 5th April 92 to the 5th Aple. [Aprile] 1793 by John Rose Suvr. [Surveyor]

Proof of both Abstracts in the Shire an[d] Town of Inverness
1 Private Carriage at £9.0.0 ............. £9.0.0 ....... For the Town Collector £38.10.0
16 Private Carriages at £8.0.0 each £128.0.0
4 Private Carriages at £3.10.0 each £14.0.0 . To the Shire Collected £166.20.0
5 Private Carriages at £7.0.0 each £35.0.0
Total £186.0.0
Interest yron [thereon] at 10 pr.C
[per cent] pr. [per] A. [Abstract] £18.12.0
£204.12.0

I John Ross Surveyor aforesaid do hereby certify that upon Carefull exam[ination]
of the above Duties I find they Amount to two Hundred & four pounds twelve Shil[lings] Sterling
& that on the Twenty third day of Novr. [November] Currant I Delivered to Mr. James Gr[ant?]
& Mr. Farqr. [Farquhar?] McDonald Collectors of the Above Duties for the Shire & Town Aforsa[id] [an]
exact duplicate of the above Acct. [Account] which contains my Oath that the preceeding Inhabitants were duely Served w[ith]
requisitions of the dates aforesaid requiring them within fourteen days to deliver [to]
me an Attested list of the Servants horses & Carriages employed & used by them [from]
5th Apl. [April] 91 to the 5 Apl. [April] Ninty Two & that the Above Account was Made up fr[om]
their Several returns to me, from the best Information, or from my Own
certain knowledge of their respive [respective] establishments.-

John Rose Surv. [Surveyor]

Inverness Shire and Town
on the
Wheel Tax
£204.12.0
1792

Exd.Gs [Examined General Surveyor]

15

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