E326/7/13/107

Date Masters/mistresses names Actual # 2 wheel carts 3-4 wheel wains/wagons Duty 10% per 31 George III
Town of Nairn
Hugh McIntosh 1 1 £0.2.0 £0.0.2.4
John Miller 1 1 £0.2.0 £0.0.2.4
William Tyre 1 1 £0.2.0 £0.0.2.4
Robert Fraser 1 1 £0.2.0 £0.0.2.4
4 4 £0.8.0 £0.0.9.6

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[Page] 107

A Survey of the Cart Tax Arising in the Town of
Nairn from the 5th April 1791 to the 5th April 1792 By Patrick Mcdonald Survr. [Surveyor]

Proof 4 two wheel Carts @ £0.2.0 each is £0.8.0
Ten per Cent on 8 is £0.0.9.6/10
£0.8.9.6

I Patrick Mcdonald Survr. [Surveyor] do hereby Certify that Upon careful examinati
on of the foregoing rates and duties I find they Amount to Eight Shillings
and Ninepence Sixtenths and that Upon the 12, I have sent James
Strath Collector of said duties an exact duplicate of the above Acct [Account]
examind and Compared which contained my Oath that the Several
Inhabitants were duly Served with Requisitions and the
assessment Made Up from the lists and Answers in my possesion
Sworn before me at Invess [Inverness]
8th Nov [November] 1791
Thomas Young Bailie. . Patrick Mcdonald Survy [Surveyor]

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