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Date Masters/mistresses names Number of horses Horses liable in duty Horses not liable Duty 20% per 37 George III
1797 Wigton Shire
Inch Parish Brt. [Brought] forward 83 54 29 £6.1.6 £1.4.3.6
Andrew Gaillard Little Genoch 1 1 £0.2.3 £0.0.5.4
John Mcwilliam Penwhillie 4 2 2 £0.4.6 £0.0.10.8
Andrew Dickson Mickle Larg 6 5 1 £0.11.3 £0.2.3.0
Alexander Mcmillan Little Larg 4 3 1 £0.6.9 £0.1.4.2
William McWhinnie Milton 4 4 £0.9.0 £0.1.9.6
Peter Douglas Auchmantle 4 3 1 £0.6.9 £0.1.4.2
Messrs. McWhinnies Kirknerran 3 3 £0.6.9 £0.1.4.2
John McBride Mickle Tung 3 2 1 £0.4.6 £0.0.10.8
Thomas McBride Little Tung 2 2 £0.4.6 £0.0.10.8
Thomas McChlery Balnab 1 1 £0.2.3 £0.0.5.4
James Parker Balnab 2 2 £0.4.6 £0.0.10.8
James Bennoch Shewchan 6 3 3 £0.6.9 £0.1.4.2
William McGaa Whitefell 3 3 £0.6.9 £0.1.4.2
Anthony Stewart Craigcaffie 5 3 2 £0.6.9 £0.1.4.2
John McIntyre Inch Parks 2 2 £0.4.6 £0.0.10.8
James McMicken Laigh Boreland 2 2 £0.4.6 £0.0.10.8
John Martin Lands of Inch 3 2 1 £0.4.6 £0.0.10.8
William Biggam Lands of Inch 4 2 2 £0.4.6 £0.0.10.8
John Wallace Lands of Inch 5 2 3 £0.4.6 £0.0.10.8
Hugh McMaster Innermessan 3 2 1 £0.4.6 £0.0.10.8
Robert Garrat Lands of Inch 2 2 £0.4.6 £0.0.10.8
Carrd. [Carried] over 152 105 47 £11.16.3 £2.7.3.0

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265
[Page] 39 Survey of the HORSE TAX, per 36 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