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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%
12 July 1791 County of Elgin
John Brander Esq 1 1 £8.0.0 £0.16.0
Alexander Innes Esq 1 1 £8.0.0 £0.16.0
Robert Anderson Fochaber 1 1 £7.0.0 £014.0
Robert Grant Elchies 1 1 £8.0.0 £0.16.0
Coll. [Colonel] Grant Moy 1 1 £8.0.0 £0.16.0
James Brodie of Brodie 1 1 £8.0.0 £0.16.0
Major Lewis Duff 1 1 £8.0.0 £0.16.0
P. Rose Watson 1 1 £8.0.0 £0.16.0
Lady Gordon Lossiemouth 1 1 £8.0.0 £0.16.0
Sir Alexander Dunbar 1 1 £8.0.0 £0.16.0
Sir William Gordon Barrt. [Baronet] 1 1 £8.0.0 £0.16.0
Mrs Innes Dunkenty 1 1 £8.0.0 £0.16.0
Robert Urquhart Esq of Sanchar 1 1 £8.0.0 £0.16.0
Genl. [General] Grant Enters 2 at London 13 1 12 £103.0.0 £10.6.0

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[Page] 109

Survey of WHEEL-CARRIAGE TAX. Arising in the County
of Elgin from the 5th April 1791 to the 5th April 1792 By Patrick Mcdonald Survy [Surveyor]

Prooffs 1 Publick four Wheel Carriage @ £7.0.0 (Duty on Carrs [Carriages] £103.0.0
12 Privat four Wheel Carriages @ £8.00 £96.0.0 (Ten Per Cent £10.6.0
£103.0.0 (Total Amount £113.6.0
Ten Per Cent is £10.6.0
Total Amount £113.6.0


I Patrick Mcdonald Survr. [Surveyor] do hereby certify that upon careful examination of the foregoing
Rates And duties I find they Amount in whole to One hundred and thirteen pound
Six Shillings and that Upon the 12th Nov [November] have transmitted Mr John Duff Collector
of Said duties in the County of Elgin an exact duplicate of the Above Acct [Account]
examined and compared which containd my Oath that the Several Inhabitants
were served with Requisitions And the Assessment made up from the
Lists and answers in my Possession
Patrick Mcdonald Survy [Surveyor]

Sworn before me at Invess. [Inverness]
8th Nov [November] 1791 Thomas Young Bailie

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