Date Masters/mistresses names Actual # 2 wheel carriages 4 wheel carriages Duty
Town of Elgin
Andrew Pearey Vintner 2 2 £14.0.0
Miss Simpson Vintner 1 1 £7.0.0
James McIntosh Vintner 1 1 £7.0.0
4 4 £28.0.0

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[Page] 31

Survey of the WHEEL CARRIAGE TAX. Arisin in the Town
[of] Elgin from the 5th day of April 1786 to the 5th April 1787 By Patrick McDonald Surveyor


Four Wheel Carriages at £7.0.0 each per annum is £28.0.0

I Patrick McDonald Surveyor Aforsaid do Certify that Upon
Careful Examination of the forgoing Several Rates and duties
find they Amount in whole to Twenty Eight pound Sterling
and that I delivered to James Duffas Collector of the said Duties
In the Town of Elgin Upon the 28th day of December1786
An Exact duplicate of the Above Account duty Examind and
Compard with the forgoing which Containd My Oath that
Notices were left with the whole forgoing Inhabitants or at
their dwelling Houses In. Order that they might make a
Report of the Greatest Number of two or four Wheeld Carriages
Retaind and imployed by them for the period therein Men
tiond which they did in Substance as Above

Patrick McDonald Surveyor

Sworn before me at Forres this 11th Day of January 1787

Alexander Grant J.P. [Justice of the Peace]

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