The Farm Horse Tax Rolls 1797

Dumfriesshire, Kirkcudbrightshire,
Wigtownshire

The Farm Horse Tax rolls lists the names of the owner and number of horses and mules used in husbandry or trade in 1797-1798. The surveyor appointed for the shire of Dumfries, William Laidlaw, started his list in the parish of Holywood on 5th July 1797. The original book held in the National Archives of Scotland, shows he took a route that covered all the parishes lying west of the river Nith from Holywood, Dunscore, Keir, Glencairn, Tyrnon up to Kirkconnell and from there, following the road down the east side of the river covering the parishes of Sanquhar, Durisdeer, Morton, Closeburn, Kirkmahoe, Tinwald and Kirkmichael, where he finished the parishes of Nithsdale on 5th August, 1797. He then started the parishes of Annandale at Johnstone the same day, taking almost three months to visit 29 parishes before finishing with the parish of Dumfries on 10th November 1797. In total, he enumerated 5387 horses and of this number, the following list contains the names of sixteen Milligans liable to pay tax on their horses and mules in Dumfriesshire.


Dumfries Burgh and Parish

Burgh of Dumfries

November 13, 1797
Robert Milligan, Lochn.gate (Lochmabengate now English Street), 1 horse

November 16, 1797
William Milligan, Stoop, 1 horse

[National Archives of Scotland, E326/10/13]

Country part of Dumfries parish

November 8, 1797
Wm Milligan, Mossband, 1 horse
William Boyd, Marchhill, 2 horses

[National Archives of Scotland, E326/10/2 & 8]

Holywood - July 4, 1797

Archibald Milligan, Blackpark, 2 horses

John Milligan, Burnside, 2 horses

Robert Milligan, Baltersan, 2 horses

William Aiken, Milliganton, 2 horses

Dunscore Parish � July 5-8, 1797

Thos. McMilligan, Dunscore, 1 horse

Rob. Milligan, �Deesmsterton�, 1 horse

Penpont Parish � July 17, 1797

Jas Milligan, Auchengassel, 3 horses

Kirkconnel Parish � July 18, 1797

George Milligan, Carco, 3 horses

Durisdeer Parish � July 22, 1797

Wm Milligan, Cleughead, 2 horses

Morton Parish � July 22, 1797

Alex Milligan, Thornhill, 1 horse

William Milligan, Thornhill, 1 horse

Closeburn Parish � July 26, 1797

John Milligan, Corseburn, 3 horses

Tinwald Parish � August 2, 1797

James Milligan, Hazelrig, 3 horses

Dalton Parish � August 28, 1797

Alex Milligan, Dam, 2 horses

Gretna Parish � October 10, 1797

Thos Marshall, Milliganbush, 7 horses

Cummertree Parish � October 26, 1797

Wm Milligan, Murray what, 3 horses

Caerlaverock Parish � November 4, 1797

Thos Edgar, Blackshaw, 2 horses
Wm Edgar, Blackshaw, 2 horses
Wm Edgar, Glenhowan, 2 horses
John Edgar, Glenhowan, 2 horses

[National Archives of Scotland, E326/10/2 & 8]


KIRKCUDBRIGHTSHIRE

The surveyor for the Stewartry of Kirkcudbright, David McMillian, started his survey of the parishes of the Stewartry in Minnigaff on 5th July, 1797, following a route that would taking him through the parishes of Kirkmabreck, Anwoth, Girthon, Borgue, Twynholm, Tongland, turning up into Balmaghie, before crossing the river Dee into the parish of Crossmichael. From here, he surveyed the parish of Kelton, and then turned south making his way directly to the town of Kirkcudbright and its parish, which he surveyed on 25th July, 1797. The following day, on 26th July, he took a route that would take him through all the parishes along the Solway Firth, namely, Rerrick, Buittle, Colvend, Kirkbean, New Abbey, reaching the parish of Troqueer on 4th August, 1797. He no doubt stayed over in Dumfries from where he would have taking the main road to Terregles, then on to Kirkpatrick Irongra, before weaving his way through Lochrutton, Kirkgunzeon to Urr, Kirkpatrick Durham and Parton, where he finished the first leg of survey on 19th September. From here, he headed west to survey all the parishes of Wigtownshire, before returning to the Stewartry to complete the remaining four parishes in the Glenken area on 4th December, 1797. He started out from Balmaclellan, and then crossed the river Dee into the parish of Kells and back again, properly crossing the river near Glenlee to complete the remaining parishes of Dalry and Carsphairn.

Balmaghie Parish � July 15, 1797

John Milligan, Dinnance, 2 horses

Crossmichael Parish � July 22, 1797

Joseph Milligan, Ernminzie, 1 horse

Kirkbean Parish � August 1, 1797

Arch. Milligan, Gilfoot, 3 horses

New Abbey Parish � August 3, 1797

William Milligan, Moorend, 2 horses

Troqueer Parish � August 4, 1797

Jas Milligan, Staikford, 1 horse

David Milligan, Dalskeith, 2 horses

Kirkpatrick Irongray Parish � September 11, 1797

Jas Milligan, Sanghtree, 1 horse

Lochrutton Parish � September 12, 1797

Jas Milligan, Whiteyard, 2 horses

John Milligan, Lochrutton, 2 horses

Robert Milligan, Barley, 2 horses

Urr Parish � September 16, 1797

James Milligan, Dalbeattie Mains, 4 horses

Dalry Parish � December 5, 1797

George Milligan, innkeeper, St. John�s Clachan, 1 horse

Matt Milligan, St. John�s Clachan, 1 horse

Carsphairn Parish � December 8, 1797

Mrs. Milligan, Meadowhead, 1 horse

[National Archives of Scotland, E326/10/10]


WIGTOWNSHIRE

From leaving the Stewartry, David McMillan started his survey of the parish of Penningham at Newtown Stewart (then called Newtown Douglas) on September 28, 1797. From here, he passed south to the parishes of Wigtown, Kirkinner, Sorbie, Whithorn, then on to Glasserton and Mochrum, following a route that would have taken him round the Machars to Old Luce, and then from there, he seems to have travelled to the parish of Kirkmaiden to begin his survey of the Rhinns of Galloway on October 13, 1797. From here, he travelled up through Stoneykirk, Portpartick, Kirkcolm and Leswalt, and finally heading east to the Inch, New Luce and Kirkcowan, where he completed this survey on October 24, 1797.

Penninghame Parish � September 28, 1797

Anthony Milligan, carrier, Newtown Douglas, 2 horses

Kirkinner Parish � October 3, 1797

Messers Milligans, Airies, 4 horses

Mochrum Parish � October 10, 1797

Hugh Milligan, Blackpart, 4 horses

Mrs. Milligan, Glentriplock, 3 horses

Andrew Milligan, Portwilliam, 2 horses

Old Luce Parish � October 12, 1797

William Milligan, Auchenmalg, 4 horses

Kirkcown Parish � October 24, 1797

Robert Milligan, Carsbuie, 2 horses

Patrick Milligan, Hilhockdale, 3 horses

Messers Milligans, Tannielagie, 2 horses

John Milligan, Kirkland, 1 horse

[National Archives of Scotland, E326/10/5]




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