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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 184 129 55 £14.10.3 £2.18.0.6
Archibald McCormick Creous 2 2 £0.4.6 £0.0.10.8
John Douglas Barnsallie 4 3 1 £0.6.9 £0.1.4.2
James McCornoch Annie Magliesh 4 3 1 £0.6.9 £0.1.4.2
Alexander McCornoch Annie Magleish 3 3 £0.6.9 £0.1.4.2
Anthony Carnochan Moat hill 1 1 £0.2.3 £0.0.5.4
David McClumpha Moorpark 1 1 £0.2.3 £0.0.5.4
Alexander Dalrymple Mark 2 2 £0.4.6 £0.0.10.8
Robert Galloway Creous 1 1 £0.2.3 £0.0.5.4
William Gifford Glenhonney 1 1 £0.2.3 £0.0.5.4
David Clanochan Eriehemming 1 1 £0.2.3 £0.0.5.4
James Gilchrist Balochjargan 2 2 £0.4.6 £0.0.10.8
Alexander McMurchen Glenjorry 1 1 £0.2.3 £0.0.5.4
Alexander Dougan Challochmun 5 5 £0.11.3 £0.2.3.0
James McMaster Glenjorry 1 1 £0.2.3 £0.0.5.4
Thomas McMaster Glenluce 1 1 £0.2.3 £0.0.5.4
Genl. [General] James Stewart Glenluce 2 1 1 £0.2.3 £0.0.5.4
Robert McMaster Mains of Park 10 4 6 £0.9.0 £0.1.9.6
William Dalrymple Officer's Croft 1 1 £0.2.3 £0.0.5.4
Rev [Reverend] Mr McLearmont Min [Minister] 2 2 £0.4.6 £0.0.10.8
John Cathcart of Genoch 5 5 £0.11.3 £0.2.3.0
John McDowal, Bankfield 12 3 9 £0.6.9 £0.1.4.2
John Dalrymple Hay of Dunraggat 4 4 £0.9.0 £0.1.9.6
250 177 73 £19.18.3 £3.19.7.8
1797 Wigton Shire
Kirkmaiden

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247
Survey of the HORSE TAX, per 37 George III. Cap. 108. in the Shire of Wigton
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