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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
Old Luce Brt. [Brought] forward 55 38 17 £4.56 £0.17.1.2
Hugh Roddie Kilfillan 3 2 1 £0.4.6 £0.0.10.8
Alexander McCracKan Craigenveoch 4 3 1 £0.6.9 £0.1.4.2
John Hathorn Glenluce 2 1 1 £0.2.3 £0.0.5.4
Hugh Hannay Balcarry 6 4 2 £0.9.0 £0.1.9.6
Thomas McKeaghie Darskelpin 4 2 2 £0.4.6 £0.0.10.8
David Milnae Barlae 3 1 2 £0.2.3 £0.0.5.4
Patrick Stroyan Markbroom 3 2 1 £0.4.6 £0.0.10.8
John Stroyan Grennan 5 3 2 £0.6.9 £0.1.4.2
John Kennedy Cascreugh 5 3 2 £0.6.9 £0.1.4.2
James McDowal Darvaird 2 1 1 £0.2.3 £0.0.5.4
James McKie Darvaird 2 2 £0.4.6 £0.0.10.8
Mrs. McKeachie Glenjorry 2 2 £0.4.6 £0.0.10.8
John McCrackan Wood of Darvaird 1 1 £0.2.3 £0.0.5.4
Thomas Rodie Glenjorry 2 1 1 £0.2.3 £0.0.5.4
William Dalrymple Blairderry 3 2 1 £0.4.6 £0.0.10.8
James Murchie Laigh Dargoals 2 2 £0.4.6 £0.0.10.8
John McCredie Laigh Dargoals 2 2 £0.4.6 £0.0.10.8
John Dalrymple High Dargoals 2 2 £0.4.6 £0.0.10.8
Patrick Douglas High Dargoals 2 2 £0.4.6 £0.0.10.8
John McClellan Campbells Croft 1 1 £0.2.3 £0.0.5.4
Hugh Clelland Blackhills 1 1 £0.2.3 £0.0.5.4
Andrew Hannay Wettparks 6 4 2 £0.9.0 £0.1.9.6
Carrd. [Carried] over 118 82 36 £9.4.6 £1.16.10.8
1797 Wigton Shire

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245
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