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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
Penningham Brought forward 130 95 35 £10.13.9 £2.2.9.0
John Tait in Barraer 5 3 2 £0.6.9 £0.1.4.2
Thomas McKeand Barralloch 10 4 6 £0.9.0 £0.1.9.6
George Govan Bartrostan 5 3 2 £0.6.9 £0.1.4.2
William McBurnie Barsheoch 3 3 £0.6.9 £0.1.4.2
John McCornock Barvennan 3 3 £0.6.9 £0.1.4.2
Mrs Fullerton Barvennan 4 3 1 £0.6.9 £0.1.4.2
James McMuldroch Beoch 3 3 £0.6.9 £0.1.4.2
Alexander McGeoch Blackquarter 3 2 1 £0.4.6 £0.0.10.8
David Cooper Clary 7 5 2 £0.11.3 £0.2.3.0
Andrew McGill Carsenestock 6 2 4 £0.4.6 £0.0.10.8
James Broadfoot Caswayend 2 2 £0.4.6 £0.0.10.8
Messrs Forsyth Upper Glesnock 4 3 1 £0.6.9 £0.1.4.2
Robert Hannay Nether Glesnock 5 4 1 £0.9.0 £0.1.9.6
John Gifford Grange 6 11 2 £0.9.0 £0.1.9.6
John Garroch Barvennan 3 3 £0.6.9 £0.1.4.2
Matthew Nish Hazleygreen 1 1 £0.2.3 £0.0.5.4
Samuel Hannay Killeal 4 2 2 £0.4.6 £0.0.10.8
Adam Blain of Kirkchrist 3 3 £0.6.9 £0.1.4.2
Samuel Mckeand Polwillie 6 3 3 £0.6.9 £0.1.4.2
Andrew Simson Skaith 9 3 3 £0.13.6 £0.2.8.4
William McKie High Threave 3 3 £0.6.9 £0.1.4.2
Carried over 228 163 65 £18.6.9 £3.13.4.2
1797 Wigton Shire

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229
Survey of the HORSE TAX, per 37 George III. Cap. 108. in the Shire of Wigton
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, Cavers Parish, Contin Parish, Crailing Parish, Creich Parish, Dalmeny Parish, Denny Parish, Dingwall Parish, Dornoch Parish, Drymen Parish, Dunipace Parish, Durness Parish, Ecclesmachan Parish, Eckford Parish, Edderton Parish, Ednam Parish, Ettrick Parish, Falkirk Parish, Farr Parish, Fearn Parish, Fintry Parish, Galashiels Parish, Gargunnock Parish, Glasserton Parish, Golspie Parish, Hawick Parish, Hobkirk Parish, Hownam Parish, Inch Parish, Innerleithen Parish, Jedburgh Parish, Kelso 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, Loth Parish, Makerstoun Parish, Maxton Parish, Melrose Parish, Minto Parish, Mochrum Parish, Morebattle Parish, Muiravonside Parish, New Luce Parish, Nigg Parish, Old Luce Parish, Oxnam Parish, Penninghame Parish, Portpatrick Parish, Reay Parish, 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