Date Masters/mistresses names Actual # 2 wheel carts (2s) 3-4 wheel wains/wagons (4s) Duty
19 Oct 1787 Town of Elgin
James Dick carrier 1 1 £0.2.0
David Wilson carrier 1 1 £0.2.0
William Ried carrier 1 1 £0.2.0
James Duncan carrier 2 2 £0.4.0
William Hendrie carrier 2 2 £0.4.0
John Lillie carrier 2 2 £0.4.0
James Gow carrier 2 2 £0.4.0
Alexander Ried carrier 1 1 £0.2.0
James Lawrance carrier 1 1 £0.2.0
William Cook 1 1 £0.2.0
14 14 £1.8.0

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[Page] 51

Survey of the CART TAX. Arisin within the Town of Elgin
from 5th day of April 1787 to the 5th April 1788 by Patrick McDonald Surveyor

14 Carts @ £0.2.0 each for a year is £1.8.0

I Patrick McDonald Surveyor aforesaid do hereby certify that upon carefull
examination Of the foregoing Several rates and Duties on Carts I find they
amount in whole to One pound eight Shillings Sterling and that upon the
Siventeeth of November 1787 I delivered to James Young Collector of Said
duties for the Town of Elgin aforesaid an exact duplicate of the
above accot. [Account] duly examined and Compared with the foregoing which
contained my oath that the foregoing inhabitants were duly Served with
requisitions of the dates aforesaid and that the assessments are made
up from the lists and answers now in my possession
Patrick McDonald Surveyor
Sworn before me at Forres the 10th Nov. [November] 1787
Alexander Grant J.P. [Justice of the Peace]

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