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Date Masters/mistresses names Actual # 2 wheel carts (2s) 3-4 wheel wains/wagons (4s) Duty
1789 Banff County
James Niccol Portsoy 1 1 £0.2.0
James Findlay Portsoy 1 1 £0.2.0
Alexander Scott Portsoy 1 1 £0.2.0
Alexander Ross Portsoy 1 1 £0.2.0
Peter Imlach Portsoy 1 1 £0.2.0
George Grant Portsoy 1 1 £0.2.0
George Johnstone Portsoy 1 1 £0.2.0
John Smith Portsoy 1 1 £0.2.0
George Simson Portsoy 1 1 £0.2.0
William Gray Portsoy 1 1 £0.2.0
William Mitchell Portsoy 1 1 £0.2.0
John Laing Portsoy 1 1 £0.2.0
George Young Keith 1 1 £0.2.0
James Fraser Keith 1 1 £0.2.0
James Wilson Keith 1 1 £0.2.0
John Ker Keith 1 1 £0.2.0
16 16 £1.12.0

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[page] 31

Survey of CART TAX. Arising in the County of Banff
from 5 April 1789 to 5 April 1790 By Patrick McDonald Surveyor

Prooff
16 Carts with 2 Wheels @ £0.2.0 each £1.12.0

I Patrick Mcdonald Surveyor do make Oath that an
exact duplicate was delivered to John Reid Collector in the
County of Banff and that they were duly served with
requisitions
Sworn before me 5 Januar [January] Patrick McDonald Surveyor
1790
William Hoyes

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