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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% per 31 10% per 36
Parishes Collected
Tarbat 1 1 £8.0.0 £0.16.0 £0.16.0
Fearn 1 1 £8.0.0 £0.16.0 £0.16.0
Nigg 1 1 £8.0.0 £0.16.0 £0.16.0
Kilmuire Easter 2 2 £16.0.0 £1.12.0 £1.12.0
Alness 2 1 1 £11.10.0 £1.3.0 £1.3.0
Kiltearn 2 2 £16.0.0 £1.12.0 £1.12.0
Contine 1 1 £8.0.0 £0.16.0 £0.16.0
Urray 2 2 1 £25.0.0 £2.10.0 £2.10.0
Kilurnan 1 1 £8.0.0 £0.16.0 £0.16.0
Avoch 1 1 £8.0.0 £0.16.0 £0.16.0
Kilmuire Wester 2 2 £16.0.0 £1.12.0 £1.12.0
one 2 Wheeled Carr. [Carriage] in Fearn Parish 17 1 15 1 £132.10.0 £13.5.0 £13.5.0

Transcribe other information

[Page] 136
Wheel-Carriage Tax

Prooff
2 Carriages with 2 wheels @ £3.10.0 - £7.0.0
15 Carriages with 4 wheels @ £8.0.0 £120.0.0
1 Carriage with 4 wheels £9.0.0
£136.0.0
10 p Ct [per cent] per 31 Geo [George] IIIrd £13.12.0
10 p Ct [per cent] per 36 Geo [George] 3rd £13.12.0
£163.4.0 £163.4.0

1797 Novemr [November] 10th I William Murray Do Certify that upon Carefull
Examination of the foregoing Rates and Duties I find the Same amounts
to the Sum of One Hundred and Sixty three Pounds four shillings Sterling
And I do further Certify that the Above Amount Contains [all]
the Carriages returned to Me, or that I could discover to be used
in this County to the best of my Knowledge & Information
William Murray Surveyor
Roderick McKenzie Collector

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