E326/7/12/35

Date Masters/mistresses names Actual # 2 wheel carts 3-4 wheel wains/wagons Duty 10% per 31 George III
County of Banff
7 Jun 1791 Peter Imloch Portsoy 1 1 £0.2.0 £0.0.2.4
James Findlay Portsoy 1 1 £0.2.0 £0.0.2.4
George Simpson Portsoy 1 1 £0.2.0 £0.0.2.4
Alexander Ross Portsoy 1 1 £0.2.0 £0.0.2.4
George Grant Portsoy 1 1 £0.2.0 £0.0.2.4
Walter Lawrance Portsoy 1 1 £0.2.0 £0.0.2.4
John Raiburn Portsoy 1 1 £0.2.0 £0.0.2.4
James Nicol Portsoy 1 1 £0.2.0 £0.0.2.4
James Smith Cullinard 1 1 £0.2.0 £0.0.2.4
9 9 £0.18.0 £0.1.9.6

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[Page] 35

Survey of Cart Tax Arising in the County
of Banff from the 5th April 1791 to the 5th April 1792 By Patrick Mcdonald

Prooff 9 two Wheel Carts & £0.2.0 each £0.18.0
10 per cent on £0.18.0 is £0.1.9.6/10
£0.19.9.6/10

I Patrick Mcdonald Sury. [Surveyor] do hereby Certify that upon careful examination
of the foregoing Rates and duties I find they Amount in whole to Ninteen
Shillings and nine pence and six tenth and that Upon the 12th Nov. [November] have sent
Mr John Reid Collector of Said duties an exact duplicate of the
Above Acct. [Account] examined and Compared which contained my Oath that
the Several Inhabitants were served with Requisitions and the
Assessment Made Up from the lists and Ans. [Answers] in my Possession
Patrick Mcdonald
Sworn before me at Invss. [Inverness]
8th Nov [November] 1791
Thomas Young Bailie

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