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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%
1794 Colonel Grant of Moy 1 1 £8.0.0
James Brodie of Brodie 1 1 £8.0.0
Robert Grant of Elchies 1 1 £8.0.0
P. Rose Watson of Coltfield 1 1 £8.0.0
Major Duff of Blervie 1 1 £8.0.0
Lady Gordon Lossiemouth 1 1 £8.0.0
James Robertson 1 1 £8.0.0
Genl. [General] Grant of Ballindalloch 1 1 £9.0.0
Robert Anderson Fochabers 1 1 £7.0.0
John Smith Vintner Fochabers 1 1 £7.0.0
10 2 7 1 79.0.0 £7.18.0

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[Page] 119

Survey WHEEL CARRIAGE TAX. Elgin Shire for one
year To 5th April 1795 By Duncan Campbell Surveyor


Patrick Duff Collector
Duncan Campbell Surveyor

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