Stent Rolls of Dumfries

1650-1794

The stent rolls of Dumfries list the tax due yearly from each of the businesses, tradesmen or other individuals in the burgh and was assessed on business success rather than property values. Each was graded according to its profitability with as many as 13 classes or bands. Only those deemed able to pay were assessed and assessments varied according to the level of tax levied for each class, which ranged from about 2 pence to several pounds. The cess or land tax on new properties was completed as part of the stent roll and both the stent and the cess rolls for Dumfries have been indexed by the Friends of the Archives of Dumfries and Galloway. The following list is extracted from the combined indexes, which I would acknowledge with thanks to the volunteers who compiled this index and to the Dumfries and Galloway Council for making this index available to freely and searchable.


1650
Milligane, James, 6 shillings.
Widow of James Milligane, 18 shillings.

July 20, 1668
Milligane, James, 12 shillings.
Milligane, William, merchant, 12 shillings.
Milligane, John, �6.

1686
Milligan, Hugh, �12: 4 shillings.
Milligan, Robert, �6 15 shillings.

August 17, 1691
Milligan, Robert, 18 shillings monthly.
Milligan, James, 12 shillings monthly.
Mulligan, Hugh, 4 shillings monthly.

May 17, 1697
Milligan, James, 12 shillings monthly, 7th class.
Milligan, James, 20 shillings monthly, 5th class.
Milligan, John, flesher, 5 shillings.
Milligan, Wm., 5 shillings monthly, 10th class.

1706
Mulligan, Jannet, 14 shillings, 5th class.
Mulligan, Dean, merchant, 14 shillings, 5th class.
Mulligan, William, 10 shillings, 7th class.
Mulligan, John, 3 shillings, 10th class.

1726
Milligan, Homer, flesher, 2 shillings: 6 pence, 12th class.

1727
Milligan, Homer, flesher, 4 shillings, 13th class.
Milligan, George, 4 pence, 10th class.

1728
Miligan, John, flesher, 2 pence, 13th class.
Milligan, George, 2 pence, 13th class.
Milligan, Robert, 2 pence, 13th class.

1730
Milligan, Robert, workman, 2 pence, 13th class.
Milligan, George, workman, 2 pence, 13th class.

1731
Milligan, George, 2 pence, 13th class.
Milligan, Robert, 2 pence, 13th class.
Miligan, William, 3 pence, 12th class.

1734
Milligan, Robert, 3 � pence, 12th class.
Milligan, William, weaver, 3 � pence, 12th Class.
Milligan, George, workman, 3 � pence, 12th class.

1738
Milligan, William, weaver, 2 pence, 12th Class.
Milligan, George, 2 pence, 12th class.

1738-39
Milligan, William, weaver, 2 pence, 12th class.
Milligan, George, 2 pence, 12th class.

1739-40
Milligan, William, weaver, 2 pence, 12th class.

1740-41
Milligan, William, weaver, 3 � pence, 11th class.
Milligan, James, 3 � pence, 11th class.

1741-42
Milligan, James, 3 � pence, 11th class.
Milligan, John, merchant, 4 pence, 10th class.
Milligan, William, weaver, 3 � pence, 11th class.

1744-45
Milligan, Ichabod, merchant, 3 � pence, 14th class.
Milligan, James, brewer, 5 pence, 13th class.
Milligan, William, weaver, 2 pence, 16th class.

1748-49
Milligan, James, brewer, 4 pence, 13th class.
Milligan, James, carter, 1 pence, 17th class.
Milligan, William, weaver, 1 � pence, 16th class.
Milligan, Ichabad, merchant, 6 pence, 12th class.

1759
Milligan, Ichabad, 6 pence, 12th class.

1754-5
Milligan, Ichabod, merchant, 7 pence, 10th class.

1762
Milligan, Euphemia, shopkeeper, 3 pence, 13th class.
Milligan, James, Shopkeeper, 3 pence, 13th class.

1764
Milligan, James, shopkeeper, 6 pence, 11th class.

1765
Milligan, James, shopkeeper, 6 pence, 11th class.

September 25, 1766
Milligan, James, shopkeeper, 6 pence, 12th class.

September 28, 1767
Milligan, James, shopkeeper, 4 pence, 12th class.

September 12, 1768
Milligan, James, shopkeeper, 4 pence, 12th class.

September 26, 1769
Milligan, James, shopkeeper, 4 pence, 11th class.

September 28, 1770
Milligan, James, shopkeeper, 4 pence, 11th class.

Cess for New properties
Milligan, Robert, of Craigs, new house in Kirkgate, date of new valuation made in 1771.

September --, 1771
Milligan, James, shopkeeper, 4 pence, 11th class.

Cess for New properties
Milligan, Robert, of Craigs, new house in Kirkgate (date of new valuation in 1771).

September 29, 1772
Milligan, James, shopkeeper, 4 pence, 11th class.
Milligan, Thomas, Innkeeper, 3 pence, 12h class.

September 24, 1773
Milligan, James, shopkeeper, 4 pence, 11th class.

Cess for New properties
Milligan, Robert, new house at Sign Post, valuation September 24, 1773, �60.

September 7, 1774
Milligan, James, shopkeeper, 6 pence, 7th class.
Milligan, William, 2 pence, Meal Monger, 9th class.

September 23, 1775
Milligan, James, shopkeeper, 3 pence, 7th class.

September 14, 1776
Milligan, James, shopkeeper, 4 pence, 7th class.

September 20, 1777
Milligan, James, shopkeeper, 4 pence, 7th class.

September 29, 1778
Milligan, James, shopkeeper, 4 pence, 7th class.
Milligan, Peter, Innkeeper, 2 pence, 9th class.
Milligan, James, & Co, for Fish Cross, 6 pence, 6th Class.

September 11, 1779
Milligan, James, shopkeeper, 4 pence, 7th class.
Milligan, James, & Co., for Fish Cross, 6 pence, 6th Class.
Milligan, Peter, Innkeeper, 2 pence, 9th class.

September 11, 1780
Milligan, James, merchant, 4 pence, 7th class.
Milligan, James & Co., flesher, 6th Class.
Milligan, Peter, Innkeeper, 9th class.

September 21, 1781
Milligan, James, merchant, 4 pence, 7th class.
Milligan, James, & Co., fishers, 7th class.

September 30, 1782
Milligan, James, merchant, 9th class.
Milligan, James, & Co., 8th Class.
Milligan, Peter, Innkeeper, 11th class.

September 29, 1783
Milligan, James, & Co., 8 pence, 6th class.
Milligan, James, merchant, 4 pence, 9th class.
Milligan, John, Innkeeper, 2 pence, 11th class.
Milligan, Peter, Innkeeper, 2 pence, 11th class.

September 9, 1784
Milligan, James, merchant, 3 pence, 10th class.
Milligan, James, & Co., 8 pence, flesher, 6th Class.
Milligan, John, Innkeeper, 2 pence, 11th class.
Milligan, Peter, Innkeeper, 2 pence, 11th class.
Milligan, Thomas, 2 pence, Shopkeeper, 11th class.

Cess for New properties
Milligan, Robert, in Hightown, house, new additional valuation September 9, 1784, �24.

September 13, 1785
Milligan, James, merchant, 3 pence, 10th class.
Milligan, James, & Co., fishermen, 4 pence.
Milligan, Peter, Innkeeper, 2 pence, 11th class.
Milligan, Robert, shopkeeper, 2 pence, 11th class.

September 17, 1786
Milligan, James, merchant, 3 pence, 10th class.
Milligan, Peter, Innkeeper, Innkeeper, 2 pence, 11th class.
Milligan, Robert, shopkeeper, 6 pence, 7th class.

September 29, 1787
Milligan, James, shopkeeper, 3 pence, 10th class.
Milligan, Peter, Innkeeper, 2 pence, 11th class.
Milligan, Robert, merchant, 6 pence, 7th class.

September 29, 1788
Milligan, James, shopkeeper, 3 pence, 10th class.
Milligan, Robert, merchant, 6 pence, 7th class.
Milligan, Peter, Innkeeper, 2 pence, 11th class.

September 29, 1789
Milligan, James, shopkeeper, 3 pence, 10th class.
Milligan, Peter, Innkeeper, 2 pence, 11th class.

September 29, 1790
Milligan, James, shopkeeper, 3 pence, 10th class.
Milligan, Peter, Innkeeper, 2 pence, 11th class.

September 2, 1791
Milligan, James, shopkeeper, 3 pence, 10th class.
Milligan, Peter, Innkeeper, 2 pence, 11th class.

September 28, 1792
Milligan, James, shopkeeper, 3 pence, 11th class.




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