E106/12/2/5

  1. Records
  2. Historical Tax Rolls
  3. Land tax rolls 1645-1831
  4. Land tax rolls for Dumfriesshire, volume 02
  5. E106/12/2/5
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Proprietor and land Valuation
4th [page] Brot. [brought] over 1500.0.0
3840.0.0
Two merkland of Kirkcudbright theLands of Nether Caitloch & two merk half mk [merk] Land of Dunreggan stand valued at 475.0.0
The valuation of Cailloch's Lands before mentioned is 475.0.0
[Sub total] 475.0.0
Carried over 5815.0.0
5th [page]
Brought over 5815.0.0
The Lands that pertained to John M Gachan of Dalwhat Viz t
The two merk half merk land of Dalwhathead the merkland of the Mains of Dalwhat and the two merk half merk land of Marwhirn are valued jointly at 562.0.0
But by Act of the Commisioners 31st May 1746 they now pay as follows Dalwhat head & Mains of Dalwhat 300.0.0
Marwhirn 174.0.0
The Lands that pertained to Brown of Inglistoun Vizt
The merkland of Kirkland the merkland of Gilmerstoun the Two merkland of Mid Ingliston the half merkland andthe Miln of
Two merkland were valued in Cumulo at 657.6.8
But by and Act of the Commissioners 1st June 1750 that Cumulo is divided to & upon the Lands foresaid as follows Vizt
Upon the merkland of Kirkland 40.0.0
The Lands of Mid Ingliston 300.0.0
The Lands of half Merkland 50.0.0
The Lands of Gilmerstown 138.0.0
And the said Miln & Lnds of Two merkland 129.6.8
[sub total] 657.6.8
The over Merkland of Kirkland 90.0.0
The two Merkland of Birkshaw 122.6.8
The two Merkland of Nether Ingliston 300.0.0
The lands that pertained to James Cook Vizt The thirty shill [shillings] Land of Compston The Miln of Snade The two merkland of Galston the Two merkland of Keutston The merkland of Gateside & Merkland of Moffatstown the merkland of the Two mk [merk] Land & Merkland of Stewarton are valued jointly at 775.0.0
Carried over 7547.0.0

Transcriber's notes

Note. "Prior to 1707, 1 merk equalled two thirds of a Scots pound, i.e. £0.13.4, which was equivalent to £0.1.1 sterling."

Transcribe other information

That by an Act of the Commissioner dated 1st June 1749. It is found that the foresaid two merk half merkland of Barbuie part of Craigdarrochs property Lands holding of the Crown aught to be One hundred & two merks eight Shills [shillings] & Six pence Scots as the just proportion of One thousand five hundred Whereun to Craigdarroch's Lands are valued in Cumulo and that the valued Rent of the Two merkland half merk land of Dunreggan holding by Craigdarroch of the Crown and holden by William Fergusson of Cailloch of Craigdarroch aught to be the hundred & seventy six Merks five shills [shillings] as the just proportion of Four hundred & seventy five whereun to these Lands and Cailloch's other Lands are valued as above mentioned so that the Valuation of Craigdarrochs Lands valued in Cumulo as aforesd [aforesaid] is 1500.0.0

But by an Act of the Commissioners of Supply 2d May 1750. It is found that the Lands of Over Kirkend purchased by Auchenchain ought to be lyable to pay the Land tax according to the Valuation after specified of Cadlock's Cumulo before written 135.0.0

And by another Act of the Commisioners the Lands of Minnygryle purchased by William Kirkpatrick ought to bear of the same 154.0.0

And the Lands of Nether Caitloch still remaining set Caitloch shall pay at the sale of which make up the Cumulo foresaid 106.0.0

[signed]
John Goldie
William Mein

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Dumfriesshire County