CowiiiLL Estate. 220 



And upon the subjects sold : — 



Upon Nether Killylung ... ... ... ... 97 o o 



Upon Muircroft ... ... ... ... ... 968 



Upon Cardieshmd and Lanomvresidc ... ... 29 6 8 



787 6 8 



Since the passing of the Lands Valuation (Scotland) Act, 

 1854 (17 and 18 Vict., cap. 91), the Valuation Roll as we now 

 have it is made up annually with the object of showing the 

 actual rent or value of each separate unit of occupation, and 

 it forms the basis for the imposition of all imperial and local 

 taxes as well as of assessments imposed by the Heritors for 

 the repair of the Holy wood Manse. The owner's liability for 

 all such imposts is measured by the real rent which, in the 

 case of the property of Cowhill Tower, amounts, as appears 

 from the \'aluation Roll of 1913-14 to ;^'4i5 los — a striking- 

 contrast to the Valued Rent of the Mains of Cowhill and 

 Killylung which was fixed by the Commissioners of Supply 

 in 1667 at 378M IDS 6d or ^'21 os 6^d sterling. This latter 

 figure is still the basis for the liability of the property for 

 repairs to the fabric of the Church and for the maintenance of 

 the Churchyard, and one-sixth of its amount (;^3 los 2d) 

 forms, as has already been stated, the measure of the Crown's 

 claim for the entry of each vassal other than an heir-at-law. 



It is of interest to note that the description of the pro- 

 perty in the Ancient \aluation of Alexander HI., though 

 expressed in terms indicative of money value (the " merk- 

 land " of so and so), was likewise a measure of extent. Thus, 

 the property of Cowhill Tower represents subjects described 

 as " The Four Pound half merkland of the Maynes of Cow- 

 hill and the twa halfe merkland of Over Killilung. " Keeping 

 in view that a poundland was the equivalent of a merkland 

 and a half (the merk being 13s 4d), it will be seen that the 

 subjects just referred to extended to a seven merkland and a 

 half merkland ; and, as a merkland measured 34^ wScots acres, 

 the result is to bring out as the total extent of these subjects 

 260 acres Scots, or their equivalent 325 acres Imperial. This 

 latter figure is qo acres in excess of the estimafed present 



