E326/7/13/53

Date Masters/mistresses names Actual # 2 wheel carts 3-4 wheel wains/wagons Duty 10% per 31 George III
Elgin
James Duncan Carrier 2 2 £0.4.0 £0.0.4.8
Thomas Allan Carrier 2 2 £0.4.0 £0.0.4.8
9 Jul 1791 John Mink 1 1 £0.2.0 £0.0.2.4
10 Jul 1791 Alexander Reid 1 1 £0.2.0 £0.0.2.4
12 Jul 1791 William Reid 1 1 £0.2.0 £0.0.2.4
James Dick 1 1 £0.2.0 £0.0.2.4
William Carmichael 1 1 £0.2.0 £0.0.2.4
9 9 £0.18.0 £0.1.9.6
Duty on Carts £0.18.0
10 per Cent £0.1.9.6
£0.19.9.6

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[Page] 53
Survey of Cart Tax Arising in the Town of
Elgin from the 5th April 1791 to the 5th April 1792

Prooff 9 two wheel Carts @ £0.2.0 each is £0.18.0 duty in Cart £0.18.0
Ten per Cent on £0.18.0 each is. £0.1.9.6 Ten per Cent £0.1.9.6

Total. £0.19.9.6 £0.19.9.6

I Patrick Mcdonald Sury. [Surveyor] do hereby Certify that upon careful
Examination of the foregoing Rates and Duties I find they Amount
to Ninteen Shillings and Nine pence Six tenths And that Upon the
12 Nov [November] 1791 have sent James Duffus Collr. [Collector] of said duties in the Town
of Elgin an exact duplicate of the Above Acct [Account] examind and Compaird which
contained my Oath that the Several Inhabitants were served with
Requisitions and the Assessment made up from the lists and
answers in My Possession
Patrick Mcdonald Sury [Surveyor]
Sworn before me at Invess [Inverness]
08 Nov [November] 1791 Thomas Young Bailie

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