Window Tax Rolls 1748-97
Millican, Milligan, Millikan, Milliken, Millikin, Mullican, Mulliken, Mullikin etc.




Window Tax Schedules 1748 to 1798

Dumfriesshire



The Window Tax was a property tax based on the number of windows in a building. In England, it was levied from 1696 and in Scotland from 1748 to 1851. They list the name of the householder and number of windows and the assessed value. For Scotland, the originals are held in the National Records of Scotland and form part of the records of Exchequer under E326/1, which have been digitally imaged on the Virtual Volumes on ScotlandsPlaces. I would like to acknowledge the Virtual Volumes on ScotlandsPlaces and express my appreciation that at this time they remain freely available to family historians in Scotland and across the International community. The listings are arranged by county and royal burgh, and although, there are gaps for particular years and counties or burgh, they are an important genealogical source. When the tax was first introduced, properties with 10 or more windows were listed along with their assessed value, but from 1762 onwards they list those with 8 or more windows and from October 1766 they list those 7 or more. They were called �Surveys of the rates or duties on windows or lights and houses�, and the number of householders and the windows in their properties survive from the period 1748 to 1798.

From 1787, the taxes were also recorded in a single consolidated fund and these were entered on a single schedule, which included houses (h) and windows (w), inhabited houses, male and female servants (s), carriages, riding and carriage horses, horses used in husbandry and trade and mules and dogs. The schedules survive only for the year 5 April 1798 to 5 April 1799, and the schedules for Dumfriesshire and Kirkcudbrightshire have survived, Wigtownshire has not. The following list covers the Particular Survey of the parishes of Dumfriesshire, and the burgh of Dumfries and only lists those Milligans that were surveyed for the tax.



DUMFRIESSHIRE

Particular Survey of the parishes of Dumfriesshire

Burgh of Dumfries

December 26, 1758
Mrs Milligan, house assessed at 6d.

Nov-May, 1759
Mrs. Milligan, house assessed at 6d.

July 21, 1759
Mrs. Milligan, house assessed at 6d.

May-Nov, 1760
James Milligan, house assessed at 6d.

Nov-May, 1761
James Milligan, house assessed at 6d.

September 8, 1761
James Milligan, house assessed at 6d.

October 7, 1761
James Milligan, house assessed at 6d.

April 18, 1762
Mrs. Milligan, house assessed at 6d.

August 12, 1763
Mrs. Milligan, house assessed at 6d.

April 15, 1764
Mrs. Milligan, house assessed at 6d.

August 15, 1764
Mrs. Milligan, house assessed at 6d.

June 27, 1764*
Mrs. Milligan, house assessed at 6d.

April 16, 1765
Mrs. Milligan, house assessed at 6d.

August 12, 1765
Mrs. Milligan, house assessed at 6d.

March 17, 1766
Mrs. Milligan, house assessed at 6d.

[Not mentioned in 1767 & 1768]

July, 1769
Mrs. Milligan, 7w, assessed at 1s 2d.

June 26, 1770
Mrs. Milligan, 7w, assessed at 1s 2d.

August 5, 1771
Mrs. Milligan, 7w, assessed at 1s 2d.

August 5, 1773
Mrs. Milligan, 7w, assessed at 1s 2d.

July 20, 1774
Mrs. Milligan, 7w, assessed at 1s 2d.

July 20, 1775
Mrs. Milligan, 7w, assessed at 1s 2d.

1776
Mrs. Milligan, 7w, assessed at 1s 2d.

July 22, 1777
Mrs. Milligan, 7w, assessed at 1s 2d.

August 1, 1778
Mrs. Milligan, 7w, assessed at 1s 2d.

August 15, 1779
George Milligan Johnston, 9w, assessed at 14s.
Mrs. Milligan, 7w, assessed at 1s 2d.

1780
George Milligan Johnston, 9w, assessed at 14s.
Mrs. Milligan, 7w, assessed at 1s 2d.

June 24, 1781
Mrs. Milligan, 7w, assessed at 1s 2d.

June 12, 1782
Mrs. Milligan, 7w, assessed at 1s 2d.

June 25, 1783
Mrs. Milligan, 7w, assessed at 1s 2d.

1785
Mrs. Milligan, 7w, assessed at 1s 2d.

July 26, 1786
Mrs. Milligan, 7w, assessed at 1s 2d.

August 15, 1787
Robert Millikan of Craigs, 7w, assessed 1s 2d.
James Milligan, Mt, 7w, assessed at 1s 2d.
Miss Millican of Corshead, 9w, assessed at 6s.

August 4, 1788
Robert Milligan, Flax driser in Vennel, 7w, assessed at 1s 2d.

August 8, 1788
James Milligan, merchant in Dumfries, 7w, assessed at 1s 2d.

August 16, 1788
Miss Millican of Corshead, in Dumfries, assessed at 9w 6s.
Peter Milligan in Dumfries, house, under 7w.

September 16, 1789
James Milligan, Lochmabengate in Dumfries, merchant, 7w, assessed at 1s 2d.

September 19, 1789
Miss Milligan, Corhead, 11w, assessed at 11s.
Peter Milligan, house, under 7w.

November 9, 1790
James Milligan, merchant, 7w, assessed at 1s 2d.

December 10, 1790
Miss Milligan, 15w, assessed �1 2s 6d.
Peter Milligan, Innkeeper, house, under 7w.

June 13, 1791
Jas Milligan, merchant, 7w, assessed at 1s 2d.

June 25, 1791
Peter Milligan, Innkeeper, house, under 7w.

June 26, 1791
Miss Milligan, 15w, assessed �1 2s 6d.

June 23, 1792
Jas Milligan, merchant, 7w, assessed at 1s 2d.

June 30, 1792
Miss Milligan, 15w, assessed �1 2s 6d.

June 28, 1793
James Milligan, Lochmabengate in Dumfries, merchant, 7w, assessed at 1s 2d.

July 4, 1793
Miss Milligan, High Street in Dumfries, 15w, assessed �1 2s 6d.

June 6, 1794
Jas Milligan, 7w, assessed at 1s 2d.

June 15, 1794
Miss Milligan, 15w, assessed �1 2s 6d.

[Schedules missing for 1795 and 1796]

December 11, 1797
Dr. Milligan Johnstone, 22w, assessed at �1 15s 6d.

December 14, 1797
Miss Milligan, 15w, assessed �1 2s 6d.

[Particular Window Tax Schedules for the burgh of Dumfries, E326/1/146 & 147]

Parish of Dumfries (country part)

July 23, 1786
Robert Mulugan, Hightown of Craigs, house under 7w.

August 22, 1788
Robert Milligan in Craig, house under 7w.

September 26, 1789
Rt Milligan, Craigs, house under 7w.

July 27, 1790
Rt Miligan in Craigs, house under 7w.

July 13, 1791
Robert Milligan in Craigs, house under 7w.

Note: Robert is not mentioned in 1787, 1792, 1793, 1794 & 1797.

[Particular Window Tax Schedules for the County of Dumfries, E326/1/32 to 36]


Consolidated Survey and Schedules of Dumfriesshire

Burgh of Dumfries

November 25, 1798
Robert Milligan, Nithbank, 7w, assessed at 3s 4d, house 3s 4d, rent �5.
Dr. Milligan Johnstone �B�, 22w, assessed at 5s 14d, house �1 10s, rent �30.

November 30, 1798
Jas Scott, glass grinder, 7w, assessed at 12s, house at 4s 8d, rent �7.

December 5, 1798
Mrs. Milligan (Dalscairth), 7w, assessed at 12s 6d, house at 6s 8d, �10.

December 9, 1798
Rob: Milligan, Loch[maben]gate, under 7w, assessed at 2s 6d.

December 12, 1798
William Milligan, Stoop, under 7w, assessed at 2s 6d.

[Consolidate Schedule of Assessed Taxes, E326/15/25]

Parish of Dumfries (country part, p. 3)

July 30, 1798
Wm Milligan, Mossband, under 7w, assessed at 2s 6d.

July 31, 1798
Wm Boyd Esq., March hill, 8w, assessed at 19s.

Parish of Holywood (p. 62-64)

July 3, 1798
John Colvin, Abbey, assessed at 2s 6d.

July 4, 1798
Jn & Arch Milligan, Blackpark, assessed at 2s 6d.
Robert Milligan, Baltersan, assessed at 2s 6d.
Wm, Aitken, Milliganton, assessed at 2s 6d.

Parish of Dunscore (p. 66-67)
Jas Laurie, tenant in Milliganton, assessed at 2s 6d.

July 6, 1798
Robt Milligan, Dempsterton, assessed at 2s 6d.

Parish of Tynron (p. 77)

July 16, 1798
Robt McTurk, Strathmilligan, 8w, assessed at 19s.

Parish of Kirkconnel (p. 80)

July 19, 1798
Geo. Milligan, Carco, assessed at 2s 6d.

Parish of Durisdeer (p. 85)

July 25, 1798
Wm Milligan, Cleughead, assessed at 2s 6d.

Parish of Morton (p. 87-89, 91)

July 26, 1798
Jas Milligan, Carronbridge, assessed at 9s 6d.

July 28, 1798
Alex Milligan, Thornhill, assessed at 9s 6d.
Willi Milligan, Thornhill, assessed at 9s 6d.
Jas Milligan, Thornhill, assessed at 2s 6d.
John Milligan, Thornhill, assessed at 2s 6d.

Parish of Closeburn (p. 96)

August 1, 1798
John Milligan, Closeburn, assessed at 9s 6d.

Parish of Penpont

August 1, 1798 - None

Parish of Caerlaverock (p. 5)

August 2, 1798
Thos Edgar, Blackshaw, assessed at 2s 6d.
Wm Edgar, Blackshaw, assessed at 2s 6d.
Wm Edgar, Glenhowan, assessed at 2s 6d.
John Edgar, Glenhowan, assessed at 2s 6d.

Parish of Ruthwell (p. 7)

August 4, 1798
Thomas Esbie, Aikelmuir, assessed at 2s 6d.

Parish of Moffat (p.110)

August 10, 1798
John Milligan, Moffat, assessed at 2s 6d.

Parish of Cummetrees (p. 15)

August 11, 1798
Wm Milligan, Murrywhat, assessed at 2s 6d.

Parish of Dalton (p. 30)

August 27, 1798
Alex Milligan in Dam, assessed at 2s 6.

Parish of Mouswald (p. 33)

August 30, 1798
Sir Robert Grierson, Bart., 30w, assessed at �13.
Wm Grierson, Bucklerhole, assessed at 2s 6d.

Parish of Gretna (p.135)

September 4, 1798
Thos Marshall, Milliganbush, assessed at 2s 6d.

Parish of Tinwald (p. 40)

September 6, 1798
Jas Milligan, Hazlerigg, assessed at 2s 6d.


[Consolidate Schedule of Assessed Taxes, E326/15/9]






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