E326/7/12/199

Date Masters/mistresses names Actual # 2 wheel carts 3-4 wheel wains/wagons Duty 10% per 31 George III
County of Elgin
20 Jul 1791 Charles Mathew Kineloss Carrier 1 1 £0.2.0 £0.0.2.4
John Laing Findhorn Carrier 1 1 £0.2.0 £0.0.2.4
General Grant Ballendallach 1 1 £0.4.0 £0.4.8
3 2 1 £0.8.0 £0.0.9.6
Ten per Cent £0.0.9.6
Total Amt. [Amount] £0.8.9.6

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[Page] 199 MORAY

Survey of Cart Tax Arising in the County
of Elgin from the 5 April 1791 to the 5 April 1792 By Patrick Mcdonald

Prooff 2 two Wheel Carts @ £0.2.0 each is £0.4.0
1 four Wheel Cart @ £0.4.0 is £0.4.0
Total Amt. [Amount] £0.8.9.6 Ten per Cent

I Patrick Mcdonald Surveyor Aforesaid do hereby Certify that Upon care
ful examination of the foregoing Rates And I find they Amount Eight
Shillings and Nine pence Six tenths And that Upon the 12th November
I Sent John Duff Collector of said duties an exact duplicate of the
above Acct. [Account] duly examined And Compared which contained my Oath
they were duly Served with Requisitions and the assessment
made up from the lists and answers in my possession
Sworn before me at Inverness. Patrick Mcdonald Surveyor
8th Nov [November] 1791 Thomas Young Bailie

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