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Date Masters/mistresses names Actual # 2 wheel carts (2s) 3-4 wheel wains/wagons (4s) Duty
1787 Fordyce Parish
John Laing Carrier Portsoy 1 1 £0.2.0
Peter Imlach Portsoy 1 1 £0.2.0
William Mitchel Portsoy 2 2 £0.4.0
George Grant Portsoy 1 1 £0.2.0
George Johnston Portsoy 1 1 £0.2.0
John Smith Portsoy 1 1 £0.2.0
Robert Urquhart Portsoy 2 2 £0.4.0
John Ingles Portsoy 1 1 £0.2.0
James Nicol Portsoy 1 1 £0.2.0
Alexander Scot Portsoy 2 2 £0.4.0
George Scot Portsoy 2 2 £0.4.0
Alexander Ross Portsoy 1 1 £0.2.0
George Simpson Portsoy 1 1 £0.2.0
William Thompson Portsoy 1 1 £0.2.0
John Raeburn Portsoy 1 1 £0.2.0
19 19 £1.18.0
Keith Parish
George Young Carrier Kieth 1 1 £0.2.0
James Fraser Keith 1 1 £0.2.0
James Wilson Keith 1 1 £0.2.0
John Ker 1 1 £0.2.0
4 4 £0.8.0
Parishes Collected
Fordyce Parish 19 19 £1.18.0
Keith Parish 4 4 £0.8.0
23 23 £2.6.0
Proof
2 Wheeled Carts at 2/ [£0.2.0] per annum is £2.6.0

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BANFFSHIRE [Page] 33

A Survey of the CART TAX. arisen in the County
of Banff from the 5th day of April 1787 to the 5th day of April 1788 by Patrick McDonald Surveyor

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