E326/8/14/37

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[Page] 37

A Survey of Wheel-Carriage Tax Arising in the Town of
Elgin from the 5th April 1791 to the 5th April 1792 by Patrick McDonald Survy. [Surveyor]

Proff 4 Publick Carriages @ £7.0.0 each is £28.0.0 .......... Duty Carriages is £28.0.0
10 Per Cent on £28.0.0 is £2.16.0 ......................... Ten Per Cent £2.16.0
£30.16.0 ........................................................... Total Amount £30.16.0

I Patrick Mcdonald Survy. [Surveyor] do hereby Certify that upon careful examination
of the foregoing rates And duties I find they Amount in whole to thirty pound and sixteen
Shillings And that I Sent James Duffas Collector of these duties in the
Town of Elgin an exact duplicate of the Above Acct. [Account] duly examined and Compad. [Compared]
which Contained my Oath that the Several Inhabitants were Served with Notices
and Requisitions and the Assessment Made up from the lists and answers in my
possession

Patrick McDonald Survr. [Surveyor]

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