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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
20 Oct 1797 Rev [Reverend] Peter Fergusson Mins [ Minister] 2 1 1 £0.2.3 £0.0.5.4
Rt [Right] Hon [Honourable] Earl of Stair Culhorn 8 6 2 £0.13.6 £0.2.8.4
Thomas Murray Boreland 2 2 £0.4.6 £0.0.10.8
William Leggate Balyett 11 6 5 £0.13.6 £0.2.8.4
Patrick McMicken Beach 9 6 3 £0.13.6 £0.2.8.4
Thomas McCulloch Crook 1 1 £0.2.3 £0.0.5.4
William Donnan Colorpatie 8 4 4 £0.9.0 £0.1.9.6
William McDowall Little Gonoch 2 2 £0.4.6 £0.0.10.8
Thomas Lenox Mark 10 6 4 £0.13.6 £0.2.8.4
Robert McChlery Drumdoch 4 2 2 £0.4.6 £0.0.10.8
John McChlery Mount Pleasant 6 4 2 £0.9.0 £0.1.9.6
Peter McKaig Barnorto 2 2 £0.4.6 £0.0.10.8
John McKaig Barnorto 2 2 £0.4.6 £0.0.10.8
Alexander Kelly Barsaltie 6 4 2 £0.9.0 £0.1.9.6
John McClumpha Little Genoch 3 2 1 £0.4.6 £0.0.10.8
Carrd. [Carried] forward 83 54 29 £6.1.6 £1.4.3.6
Leswade Parish Brt. [Brought] over 107 97 10 £10.18.3 £2.3,7.8
William Renny Laigh Auchniel 1 1 £0.2.3 £0.0.5.4
James Ross Laigh Auchniel 1 1 £0.2.3 £0.0.5.4
James McCaig Larg 1 1 £0.2.3 £0.0.5.4
110 100 10 £11.5.0 £2.5.0.0
Inch Parish
Andrew Donnan Balkerr 7 4 3 £0.9.0 £0.1.9.6
1797 Wigton Shire

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264
[Page] 38 Survey of the HORSE TAX, per 36 George III. Cap. 108 in the Shire of Wigton
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