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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
Sorbie Parish Brt [Brought] foward 76 34 43 £3.16.6 £0.15.3.6
John Gilchrist Blairs 2 2 £0.4.6 £0.0.5.4
James Walker Blairs 1 1 £0.2.3 £0.0.5.4
William McChlery Blairs 1 1 £0.2.3 £0.0.5.4
Mrs Black Sorbie Clachan 2 1 1 £0.2.3 £0.0.5.4
William Murray Townhead 5 3 2 £0.6.9 £0.1.4.2
William McAdam Townhead 3 3 £0.6.9 £0.1.4.2
Robert Walls Caldside 1 1 £0.2.3 £0.0.5.4
Peter Hathorn Hill of Ravenston 1 1 £0.2.3 £0.0.5.4
Peter Broadfoot Whitehills 6 5 1 £0.11.3 £0.2.3.0
William Hathorn Clanch 5 3 2 £0.6.9 £0.1.4.2
William McClellan Doonhill 7 4 3 £0.9.0 £0.1.9.6
Samuel McDowal Culnog 7 4 3 £0.9.0 £0.1.9.6
William Broadfoot Inch 6 4 2 £0.9.0 £0.1.9.6
Mrs Hannay Midtown 5 3 2 £0.6.9 £0.1.4.2
John McCarlie Yelton 5 4 1 £0.9.0 £0.1.9.6
Andrew McCarlie Palmallet 6 4 2 £0.9.0 £0.1.9.6
William McGuffog Balteer 2 2 £0.4.6 £0.0.10.8
James Hannay Laigh Cults 6 3 3 £0.6.9 £0.1.4.2
Charles Stewart High Cults 5 4 1 £0.9.0 £0.1.9.6
Alexander Donnan Kevan 5 4 1 £0.9.0 £0.1.9.6
David Broadfoot Balseer 4 4 £0.9.0 £0.1.9.6
Carrd [Carried] over 161 95 66 £10.13.9 £2.2.9.0
1797 Wigton Shire

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235
Survey of the HORSE TAX, per 37 George III. Cap. 108. in the Shire of Wigton
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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