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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty
Sorbie Parish brot. [brought] forward 98 52 46 £5.4.0
William Hathorn Clanch 5 3 2 £0.6.0
William McClellan Doonhill 7 4 3 £0.8.0
Samuel McDowal Culnog 7 4 3 £0.80.
William Broadfoot Inch 6 4 2 £0.8.0
Mrs Hannay Midtown 5 3 2 £0.6.0
John McCarlie Yelton 5 4 1 £0.8.0
Andrew McCarlie Palmallet 6 4 2 £0.8.0
William McGuffog Balteer 2 2 £0.4.0
James Hannay Laigh Cults 6 3 3 £0.6.0
Charles Stewart High Cults 5 4 1 £0.8.0
Alexander Donnan Kevans 5 4 1 £0.8.0
David Broadfoot Balseer 4 4 £0.8.0
Andrew Braiddfoot Balseer 2 2 £0.4.0
Andrew Coltran Innkeeper Garlieston 1 1 £0.2.0
John Dunsmore Miller Garlieston 3 3 £0.6.0
Robert Garva Innkeeper Garlieston 1 1 £0.2.0
Edward Leuars Garlieston 1 1 £0.2.0
Andrew McFee Garlieston 1 1 £0.2.0
William McFee Garlieston 1 1 £0.2.0
171 105 66 £10.10.0
Whithorn Parish
6 Oct 1797 Capt. [Captain] John Hathorn of Castlewig 7 4 3 £0.8.0
Hugh Stewart of Tonderghie 11 6 5 £0.12.0
Carrd. [carried] over 18 10 8 £1.0.0
1797 Wigton Shire

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289
[Page] 9
Survey of the Horse Tax, per 36 Geo III. Cap xv. Wigton Shire continued

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Abercorn Parish, Airth Parish, Alness Parish, Ashkirk Parish, Avoch Parish, Baldernock Parish, Balfron Parish, Bathgate Parish, Bedrule Parish, Bo'ness And Carriden Parish, Bowden Parish, Buchanan Parish, Campsie Parish, Castleton Parish, Cathcart Parish, Cavers Parish, Contin Parish, Crailing Parish, Creich Parish, Dalmeny Parish, Denny Parish, Dingwall Parish, Dornoch Parish, Drymen Parish, Dunipace Parish, Durness Parish, Eaglesham Parish, Eastwood Parish, Ecclesmachan Parish, Eckford Parish, Edderton Parish, Ednam Parish, Erskine Parish, Ettrick Parish, Falkirk Parish, Farr Parish, Fearn Parish, Fintry Parish, Galashiels Parish, Gargunnock Parish, Glasserton Parish, Golspie Parish, Greenock Parish, Hawick Parish, Hobkirk Parish, Houston Parish, Hownam Parish, Inch Parish, Inchinnan Parish, Innerleithen Parish, Inverkip Parish, Jedburgh Parish, Kelso Parish, Kilbarchan Parish, Killearn Parish, Kilmuir Easter Parish, Kilsyth Parish, Kiltearn Parish, Kincardine Parish, Kippen Parish, Kirkcolm Parish, Kirkcowan Parish, Kirkinner Parish, Kirkliston Parish, Lairg Parish, Larbert Parish, Leswalt Parish, Lilliesleaf Parish, Linlithgow Parish, Linton Parish, Livingston Parish, Lochwinnoch Parish, Loth Parish, Makerstoun Parish, Maxton Parish, Mearns Parish, Melrose Parish, Minto Parish, Mochrum Parish, Morebattle Parish, Muiravonside Parish, Neilston Parish, New Luce Parish, Nigg Parish, Old Luce Parish, Oxnam Parish, Paisley Parish, Penninghame Parish, Port Glasgow Parish, Portpatrick Parish, Reay Parish, Renfrew Parish, Renfrewshire County, Roberton Parish, Rogart Parish, Ross County, Ross And Cromarty County, Rosskeen Parish, Roxburgh Parish, Roxburghshire County, Selkirk Parish, Selkirkshire County, Slamannan Parish, Smailholm Parish, Sorbie Parish, Southdean Parish, Sprouston Parish, St Boswells Parish, St Ninians Parish, Stichill Parish, Stirlingshire County, Stoneykirk Parish, Stornoway Parish, Stow Parish, Strathblane Parish, Sutherland County, Tain Parish, Tarbat Parish, Torphichen Parish, Uphall Parish, Urray Parish, West Lothian County, Whitburn Parish, Whithorn Parish, Wigtown Parish, Wigtownshire County, Yarrow Parish, Yetholm Parish