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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% per 31 10% per 36
Inverarity
26 Sep 1797 Col. [Colonel] Fotheringham 1 1 £8.0.0 £0.16.0 £0.16.0
Kinnettles
William Douglas of Brigton 1 1 £8.0.0 £0.16.0 £0.16.0
A. Bower of Kinnettles 1 1 £8.0.0 £0.16.0 £0.16.0
2 2 £16.0.0 £1.12.0 £1.12.0
Kenmuir
29 Sep 1797 James Carnegie Arbuthnot Esqr. 1 1 £8.0.0 £0.16.0 £0.16.0
Rescobbie
5 Sep 1797 Charles Gray of Carse 1 1 £8.0.0 £0.16.0 £0.16.0
Charles Hunter of Burnside 1 1 £8.0.0 £0.16.0 £0.16.0
2 2 £16.0.0 £1.12.0 £1.12.0
Dunnichen
22 Sep 1797 George Dempster Esqr. 1 1 £8.0.0 £0.16.0 £0.16.0
Aberlemno
25 Sep 1797 Miss Strachan 1 1 £8.0.0 £0.16.0 £0.16.0
St. Vigians
14 Sep 1797 Robert Holland Esqr. 1 1 £3.10.0 £0.7.0 £0.7.0
Robert Lindsay of Brigton 1 1 £3.10.0 £0.7.0 £0.7.0
Major ffraser 1 1 £8.0.0 £0.16.0 £0.16.0
3 2 1 £15.0.0 £1.10.0 £1.10.0

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Wheel Carriage Tax

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