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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%
1792 Forres
Mr Emslie Vintner 1 1 £7.0.0 £0.14.0
Mr Watson 1 1 £7.0.0 £0.14.0
A. P. [Alexander Penrose] Cumming Esqr. 1 1 £8.0.0 £0.16.0
3 2 1 £22.0.0 £2.4.0

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[Page] 41

A Survey of Wheel Carriage Tax Arising in the Town
of Forres from the 5th April 1792 to the 5th April 1793 By Patrick McDonald Surveyor

Prooff 2 Publick Carriages at £7.0.0 each £14.0.0 Duty on Carriages £24.4.0
1 Private Carriage at £8.0.0 each £8.0.0 Ten Per Cent included
£22.0.0
Ten Per Cent on £22.0.0 £2.4.0
Total Amount £24.4.0

I Patrick McDonald Survy. [Surveyor] do hereby certify that upon careful examination
of the foregoing rates and duties I find they Amount to twenty four pounds
four shillings and that I delivered Thomas Eddie Collector of said duty
in the Town of Forres an exact duplicate of the Above Acct. [Account] duly examined
and compard which containd My Oath that Requisitions were
left with the Several Inhabitants or at their dwelling houses
and the assessment made up from the lists and
inform [information] in my possession
Patrick McDonald

Sworn before me at Nairn 24 Nov. [November]1792
John Rose JP [Justice of the Peace]

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