E326/7/10/31

Date Masters/mistresses names Actual # 2 wheel carts (2s) 3-4 wheel wains/wagons (4s) Duty
.. Aug 1790 County of Banff
Peter Imloch Carrier Portsoy 2 2 £0.4.0
John Laing Carrier Portsoy 2 2 £0.4.0
James Findlay Carrier Portsoy 1 1 £0.2.0
George Simpson Carrier Portsoy 1 1 £0.2.0
Alexander Ross Carrier Portsoy 1 1 £0.2.0
George Grant Carrier Portsoy 1 1 £0.2.0
William Mitchel Carrier Portsoy 1 1 £0.2.0
Walter Lawrance Carrier Portsoy 1 1 £0.2.0
John Raeburn Carrier Portsoy 1 1 £0.2.0
James Nicol Carrier Portsoy 1 1 £0.2.0
John Smith Carrier Portsoy 1 1 £0.2.0
George Young Carrier Portsoy 1 1 £0.2.0
James Fraser Carrier Portsoy 1 1 £0.2.0
James Wilson Carrier Portsoy 1 1 £0.2.0
John Kerr 1 1 £0.2.0
17 17 £1.14.0

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[Page] 31

A Survey of Cart Tax arising in the County
of Banff from the 5th April 1790 to the 5th April 1791 By Patrick McDonald Surveyor

Proof 17 two wheel Carts @ £0.2.0 each for a year is £1.14.0

I Patrick MacDonald Surveyor aforsaid do hereby Certify that upon
careful examination of the rates & Duties on Carts I find the amt. [amount]
in whole to One pound fourteen Shillings Sterg. [Sterling] & that upon the
20th Decr. [December] I transmitted to John Reid Collr. [Collector] of Said duties in the Town
of Banff An exact duplicate of the above Accot. [Account] Examined & Com
pared, which Contained my Oath,that the Several Inhabitants
were served with Requisitions of the Assessment made up from
the Lists & Answers, now in my possession
Sworn before me John Grant J.P. [Justice of the Peace] Patrick McDonald Survr. [Surveyor]

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