226 CowHiLL Estate. 



From the Charters issued under the Great Seal subse- 

 quent to the Act of Annexation, but prior to the subdivision 

 of the original estate, it appears that the feu duties amounted 

 in cumulo to ;!^28 i8s lod Scots or ;^2|8s aj^d sterling. These 

 feu duties are now collected annually by the Commissioner 

 for the Duchess of Norfolk in the following proportions : — 



From the proprietor of Cowhill Tower ,.. 

 From the proprietor of Nether Killylung... 

 From the proprietor of Portrack for Glengower 

 From the proprietor of Muirside ... 

 From the proprietor of Druidpark — 



From the proprietor of Moss-side and Birkhall 

 From the proprietors of Abbey ... 



.£o 14 4 

 o 4 10 

 066 



.097 

 020 

 070 



• o 3 iH 



T3 



The casualties or fines payable on the entry of each new 

 vassal go not to the successor of the Lord of Erection but to 

 the Crown Receiver. They are assessed in the case of an 

 heir-at-law of the immediately preceding vassal at a dupli- 

 cand of the feu duty and in the case of all others at one-sixth 

 of the Valued Rent fixed in 1667. In view of this, it may be 

 noted that, as will be shown immediately, the proportion of 

 the Valued Rent of the original Cowhill Estate allocated upon 

 the part thereof now known as Cowhill Tower is 378M los 6d 

 or £2^2 IDS 6d Scots, the equivalent of which in sterling 

 money is £21 os 6^d. One-sixth part of £.2\ os 6^d is 

 ;^3 los 2d, and this is the sum that was paid to the Crown 

 Receiver on i6th September, 191 1, in respect of the entry of 

 the present proprietor. No further claim of the same charac- 

 ter can emerge during his life, and should he be succeeded by 

 his heir-at-law the fine in that event would be restricted to a 

 duplicand of the feu duty, i.e., to 14s 4d. 



The old Land Tax assessed upon the original estate was 

 £,if 17s 6d sterling per annum, but was redeemed in 1803 by 

 a cash payment of ;:^92 5s 7d. The property of Cowhill 

 Tower is therefore exempt from this impost. The teinds of 

 the original estate (exclusive of Nether Killylung, Muircroft, 

 Cardiesland, and Langmy reside, all of which had then been 



