E326/8/16/37

Date Masters/mistresses names Actual # 2 wheel carriages 4 wheel carriages Private: one carriage Private: two carriages Private: three + carriages Duty 10%
1792 Elgin
Mr Andrew Peary Vintner 2 2 £14.0.0 £1.8.0

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[Page] 37

A Survey of Wheel Carriage Tax Arising in the Town of
Elgin from the 5th April 1792 to the 5th April 1793 By Patrick McDonald Surveyor

Prooff 2 Carriages at £7.0.0 each is £14.0.0
Ten per Cent on £14.0.0 is £1.8.0
Total Amount £15.8.0

I Patrick McDonald Surveyor do hereby certify that upon
careful examination of the foregoing Rates and Duties I find they
Amount in whole to Fifteen pounds eight shillings Str. [Sterling] and that
I delivered to James Duffas Collector of said Duties for the Town
of Elgin an exact Duplicate of the Above Acct. [Account] duly examined
and compared which contained my Oath that requisitions were left
with the several Inhabitants at their dwelling Houses
Sworn before me at Nairn 24th Novr. [November] 1792 Patrick McDonald Surveyor

John Rose JP [Justice of the Peace]
Total Amount of the foregoing Survey £15.8.0

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