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[Page] 39 ABSTRACT.

AT KIRKCUDBRIGHT, the Fourteenth Day of JUNE, One thousand seven hundred and
ninety-nine years.

ADJOURNED GENERAL MEETING of the COMMISSIONERS of LAND-TAX for
the STEWARTRY of KIRKCUDBRIGHT.

ALEXANDER GORDON, Esquire of Culvennan, Steward-Depute, PRAESES.

This is the TRUE and PROPER VALUATION ROLL of the STEWARTRY OF
KIRKCUDBRIGHT, made up by the Commissioners of Land-Tax for the said Stewartry,
and their Clerk: and the same is subscribed by the Praeses, and by James Dalyell, Esquire
of Barncrosh, Convenor, and James Niven, Writer in Kirkcudbright, Clerk to the said
Commissioners, in presence of William Ireland and John Commelin, Notaries Public, both
residing in Kirkcudbright.
In making up this Roll, the Commissioners have conformed themselves, as much as
possible, to the Ancient Valuation Book of the Stewartry, kept and used in Exchequer, bearing
date the fifteenth of July, One thousand six hundred and forty-two; and to the Roll made
up by the Commissioners in the year One thousand seven hundred and eighty: But it was
impossible to reconcile the present Roll with either of these former Rolls, in every parti-
-cular ; for the changes of property, and the lapse of time, have rendered the Ancient Roll
in many instances inexplicable ; and the Roll of seventeen hundred and eighty, was found
incorrect in certain particulars.---Upon the whole, however, the difference betwixt the
Cumulo Valuation of the Stewartry, as contained in the Roll made up in the year seventeen
hundred and eighty, and that in the foregoing Roll, is only Forty Pounds Scots,---being
the Valuation of Kirkland of Gelston, which Valuation was ordered to be struck out of
the Roll, by Decree of the Court of Session, in the year One thousand seven hundred and
eighty-one.
ALEXANDER GORDON.
JOHN COMMELIN, N. P. [Notary Public] Witness. (Signed) JAMES DALYELL.
(Signed) WILLIAM IRELAND, N. P. [Notary Public] Witness. JAMES NIVEN.