KIRKCUDBRIGHT PAROCHIAL BOARD APPEALS - 1848.
In 1847 responsibility for Poor Relief transferred from the Kirk (Church) Session to the newly formed Parochial Boards. When Kirkcudbright Parochial Board was formed one of its first tasks was to carry out an assessment of the 'Lands & Heritages' valuation and 'Means & Substance' valuation of all Parish residents. Half of the Parish Relief was to be obtained from each valuation class.
Those whose annual income did not exceed £30, unless also owners of heritable property, were to be excluded, but those to whom assessment applied were duly given notice of the amount decided on. Subsequently, on 17th April 1848, a hearing was held to decide on numerous appeals against the valuations. The details given to the hearing are of interest to genealogists and local historians alike, and falling between the first two censuses, as they do, they provide a good reference to the persons listed.
The minutes contain the following decisions:
- PETER THOMSON: Heirs of. Were relieved from the assessment on the grounds of inability to pay - the house being the only means they have to keep them off the Poor's Roll.
- ELIZABETH CAIRNS: Relieved of assessment on the house she lives in, she not being the proprietor of the same.
- DUNCAN GRANT MCDOUGALL: Allowed to deduct £30 from his Annual Income as expenses of travelling in prosecution of the duties of his office.
- ANNA BELL: House assessed at £20, rental £14 - reduced accordingly.
- JAMES WILLIAMSON: Charged on Means & Substance £261 - reduced to £191, having only made £80 over and above his farm.
- ANN SEGGIE: House assessed at £8. No relief.
- JOHN MURRAY: Means & Substance charged at £30 - relieved, he having made only £30 last year and being in bad health.
- DAVID BECK: House charged £3. No relief.
- JOHN MCKINNELL: Seaman. Charged on Means & Substance £40 - reduced to £30 - not a Captain - at present only a sailor receiving £27, 10s per annum.
- JAMES MCEWAN: Joiner. Charged on house at £10, Means & Substance £40. Means & Substance reduced to £30 - he not having made £40 last year.
- SAMUEL BECK: Weaver. Charged £12 for house, Means & Substance £40. Relieved on Means & Substance he having made only £13, 11s. 10d. during last year.
- JEAN WILSON: Charged £8 for house. Reduced to £5 being the rental of it.
- PETER MILROY: House charged £8. Reduced to £6 being its value after deducting repairs.
- MARGARET MILROY: House valued £10. Reduced to £5 on account of her circumstances.
- WIDOW of WILLIAM BECK: Relieved value of house. Keeps the children of the Poor's Roll.
- DAVID GORDON: Assessed on £45 of Means & Substance - relieved - David Gordon not being heard of for one year - wife fitted him out - she makes under £30 per annum as an Innkeeper - husband remitted nothing to her.
- ROBERT BEE: Charged on Houses £24, and Means & Substance £60. Means & Substance reduced to £40., being fully more than the sum made.
- DAVID BECK snr.: Charged for house £3 - Relief on the ground that he is 78 years of age and nothing to depend on.
- BERNARD GRAHAM: Charged on Means & Substance £40. Relieved, made only £26 last year owing to losses.
- JAMES GIBSON: Tailor. Houses charged £18 - reduced to £16 being the value. Means & Substance charged £22 which he is relieved from as his son William and Partner pays on their united earnings and these are reduced to £30.
- JAMES MILLIGAN: Mason. Charged on Means & Substance £35. Reduced to £30 being all he made last year - but will pay more if he makes it next year.
- GEORGE CANDLISH: Innkeeper etc. Charged on Means & Substance £65. Reduced to £50.
- JAMES BECK: Charged on house £3. No relief.
- ANDREW MURRAY: Charged £40 on Means & Substance - reduced to £30 being all his income. What he receives from his Lodger goes to pay a Servant to attend to him.
- JOHN HORNEL: Shoemaker. Charged £36 for houses and £300 for Means & Substance. Reduce the £36 to £35 - Affirm otherwise.
- JAMES FOWLER: Charged £40 on Means & Substance - Reduced to £30 being all his income.
- JOHN CARTER: Sailor. Charged £40 on Means & Substance - reduced to £30 being all he makes.
- JOHN STEWART: Flesher. Charged £35 on Means & Substance - Does not make £30 per annum - Relieved.
- ROBERT IRELAND: Crofthead. Charged on Means & Substance £30. Relieved - income only £23, 8s.
- WILLIAM ATKINSON: Charged £10 on Means & Substance and on Houses £40. Reduced houses to £32, Means & Substance to £9.
- ANTHONY WILLIAMSON: Charged £30 on Means & Substance - relieved - income only £26, 5s.
- JOHN MURDOCH: Gatehouse. Charged on house £12. Reduced to £11 being value.
- WILLIAM GIBB: Shoemaker. Charged £35 on Means & Substance. Relieved, income only £25.
- ALEXANDER MUNRO: Charged on house £10, and on Means & Substance £30. Reduce Means & Substance to £20.
- SAMUEL ROBERTSON: Castledykes. Charged on £40 Means & Substance - relieved - makes only £23 per annum, or 9/- per week.
- THOMAS FORSYTH: Torrs Moor. Charged on £30 as Means & Substance - relieved - makes about £20 per annum only.
- ALEXANDER MCKINNELL: Tailor. Charged as Means & Substance on £40. - reduced to £30 being all he makes.
- THOMAS MCWHINNIE: Charged on £30 as Means & Substance - relieved - supports his mother.
- FERGUS COCHRANE: Charged on £40 as Means & Substance - relieved - makes under £30 and assists his mother and sister.
- JOHN HART: Charged on houses £50 and £40 as income from Means & Substance. Take off the £40 for Means & Substance, he having parted with his shop and doing nothing.
- ROBERT BEATTIE: Charged on his £40 as Means & Substance - relieved on account of his being confined to bed and unable to work his ship.
- JOHN HANSON: Charged on £40 as Means & Substance - Reduced to £36 being his whole income.
- JOHN KERR: Sailor. Charged on £30 on Means & Substance - relieved - does not make that amount.
- WILLIAM GOODMAN: Charged on £30 as Means & Substance and on £6 for house - relieved from £35 as income - does not make as much.
- ROBERT THOMSON: Heirs of. Charged £15 for houses - reduced to £10.
- MISSES JOHNSTON: Charged on £100 as income from Means & Substance - reduced to £80 - and house to be charged to them instead of Trustees.
- JAMES HORNEL: Charged £52 on houses and £60 as Means & Substance - Reduce the houses to £45 and affirm otherwise.
- MRS. HAUGH: Charged £25 on houses and £20 on Means & Substance. The £20 Means & Substance taken off, she having none.
- NATHAN CONNING: Sailor. Charged at £30 as Means & Substance - Relieved - income only £27, 10s.
- THOMAS GRIER: Sailor. Charged £40 on Means & Substance - reduced to £30.
- WILLIAM MORRISON: Sailor. Charged on £40 as Means & Substance - relieved on account of bad health.
- SAMUEL MCGHIE: Charged on £9 for house - reduced to £5 being the whole rent.
- THOMAS STEWART: Fisherman. Charged on £30 as Means & Substance - relieved - makes only £24 per annum.
- JOHN KENNEDY: Charged on £30 as Means & Substance - relieved - makes much less than £30.
- ROBERT MCCLUNE: Charged on £30 as Means & Substance - relieved - has debt on his vessel and makes less than £30.
- JAMES DICKSON: Charged on £40 as Means & Substance. Relieved - has not from his vessel £30 of profits per annum.
- ROBERT ERSKINE: Charged £10 on house and £110 on Means & Substance - Means etc reduced to £80.
- MRS. MARY ERSKINE: Heirs of. House charged £20 - reduced to £16.
- THOMAS SPROAT: Charged £45 on houses and on £300 as Means & Substance. Reduce the houses to £40 and Means & Substance to £250.
- JOHN MITCHELL: Sailor. Charged on £50 as Means & Substance - Reduce to £40 being fully more than he made last year.
- WILLIAM JOLLY: Innkeeper. Charged on £40 as Means & Substance - reduced to £30 being all he makes.
- GEORGE FRATER: Flesher. Charged on £40 as Means & Substance - reduced to £35.
- ROBERT MCMURRAY, Mason. House charged £12, Means & Substance £30. Reduce the house to £10 and Means & Substance to £25. He and his brother John keep their mother from the Poor's Roll.
- SAMUEL DAVIDSON: Sexton. Charged on Means & Substance £40. Reduced to £30 - assists his mother.
- BARBARA CAVAN: Charged £10 on house - reduced to £9 being the whole rent after deducting feu duty.
- WILLIAM KIRKPATRICK: £12 on house reduced to £10 on account of feu duty.
- JOHN BRYCE: Whinnyliggate. Charged on £40 as Means & Substance. No relief.
- MARGARET COPLAND: Teacher. Charged on houses £10. Reduced to £9 being all she gets from them.
- JANET COPLAND & CO.: Confectioners. Charged on £30 as income. No relief.
- MARGARET GORDON: Charged £12 on house and on £100 as income. Income reduced to £80.
- THOMAS GORDON: Charged on houses £30 and on Means & Substance £127. Houses reduced to £17, being all that is realised, and the Means & Substance to £117.
- WILLIAM BROWN: Draper. Charged £35 on houses and £300 on Means & Substance. The £300 reduced to £200 owing to the "Finn MacCoul" being laid up.
- THOMAS STITT: Carpenter. Charged on £40 as Means & Substance - reduced to £30 being all he makes.
- WILLIAM HENRY: Shoemaker. Charged on £30 as Means & Substance. Relieved - makes only £26 per annum.
- JOHN CARNOCHAN: Sailor. Charged on £40 as Means & Substance. Reduced to £35, being all his income.
- MISS ELIZABETH NIVEN: Charged on house £10, and on Means & Substance £30. Relieved from the £30 having no fixed income - only gets a gratuity.
- JAMES RAE: Clogger. Charged on Means & Substance £30. Relieved, having made only £27 last year.
- MARTIN MCGINLAY: Charged on £40 as Means & Substance - reduced to £30 being all he makes.
- DYSON'S HEIRS: Charged £4 on houses, no relief.
- MRS. MARY THOMSON: Charged £8 on house. Relieved on grounds of poverty. D.H. Gordon Esq., for the Trustees to pay on £5.
- MRS. AGNES MCCLUNE: Charged on houses on £25 and for income on £300 - reduced for income to £150.
- JAMES MCKEACHIE: Charged on houses on £200 and on Means & Substance £40. Relieved from paying on Means & Substance owing to his paying Interest on debt on his property exceeding £40.
- ROBERT CHRISTAL: Charged on houses on £30 and on Means & Substance on £100. Houses reduced to £28 and Means & Substance to £75.
- MRS. MARGERY DUN: Charged on house on £20, and on £120 as Means & Substance. Means & Substance reduced to £100.
- WILLIAM MARSHALL: Charged on Means & Substance £300. Reduced to £270 being whole of his income.
- MISS AGNES GRIERSON: Charged on £100 as Means & Substance - relieved - not a resident in the Parish nor likely to be so.
- BANK OF SCOTLAND: Charged on £400 as Means & Substance. Reduced to £350, conformably to return.
- JANET MCMILLAN: Heirs of. Charged on £9 on houses - reduced to £8 being whole of rental.
- WILLIAM HYACINTH DUNBAR: Charged on £600 as Means & Substance, reduced to £500.
- BARBARA CAIG: Charged on houses on £55 and on Means & Substance £10. Houses reduced to £45 and Means & Substance to £9.
- DAVID TENNANT: Charged on £550 as Means & Substance. Reduced to £500.
- SAMUEL MCNAE: Charged on £180 as Means & Substance. Reduced to £140.
- JOHN MCMILLAN: Sailor. Charged on Means & Substance £40, reduced to £30.
- HUGH MCGOWAN: Charged on house £2, and on Means & Substance on £36 - the latter reduced to £28.
- JANE DICKSON: Charged on house on £10 - relieved - she having nothing else to depend on.
- ROBERT MAXWELL: Charged on Means & Substance on £50. Reduced to £40.
- DAVID MELVILLE: Charged on £600 on Means & Substance. Reduced to £550.
- WESTERN BANK: Charged on Means & Substance £100. Relieved - having no profits.