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SCHEME for APPORTIONMENT of OLD VALUED
RENT and LAND TAX applicable to the
whole lands of the Galloway Estates in
the County of Wigtown at date of last
allocation in 1909.



Prior to the Sale of the Galloway House Portion of the Estates,
the Old Valued Rent of the whole Lands of the Galloway Estates in the
County of Wigtown, according to the Cess Books and Land Tax Roll,
amounted to £8890 Scots, and the Land Tax to £87. 6. 6. The lands
sold with Galloway House compresed the whole lands in the Parishes
of Sorbie and Kirkinner, and by authority of the Comptroller of In-
land Revenue (No. 1476) dated 30th November 1909, the Valued Rent
and Land Tax were apportioned as follows:-
Valued Land
Earl of Galloway (for lands in the Parishes Rent Tax
of Penninghame, Wigtown and Whithorn). £4907.-.- £48.3.11

Lady McEachern (for lands in the Parishes
of Sorbie and Kirkinner). £3983.-.- £39.2.7
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£8890.-.- £87.6.6
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The Real Rents of the lands of the Parishes of Penninghame,
Wigtown and Whithorn in the possession of the Earl of Galloway at the
date of the above allocation amount for the year 1921-22 to £8937.
Under the disposition of the Farm of Carsegowan to Mr William Lindsay
in 1919 the proportion of the Valued Rent applicable to this holding was
stated to be £69.18.9 and of Land Tax 13/9. After allowing for
this apportionment the remaining Valued Rent represents a valued rent
of 11/1.63 Scots for each £1 stg of Real Rent, or £4.12.9.5 Stg.
for each £100 Stg. of Real Rent. The Land Tax apportioned in
similar manner represents a tax of 2.35d. Stg. for each £1 Scots of
Valued Rent, or 1.29d Stg. for each £1 Stg. of Real Rent.
The portions of the Old Valued Rent and of Land Tax calculated
on this basis are shown in the Schedule appended.
(Sgd) COWAN & STEWART
Agents for the Earl of Galloway.

13 Castle Street,
Edinburgh, 30th August 1922.
Note:- Lots subsequently sold have purchasers' names entered
in red ink and are marked X where allocation in Dis-
position.