Subsidy Rolls list the nobility, clergy and laity who paid a grant in aid to the King. The rolls record the wealthier persons in the community who were subject to the payment of subsidies, which then formed the government’s main method of direct taxation. Details are given of the name of each person, where they lived (generally a townland, but not always) and usually the amount of subsidy that they paid. The amount of the subsidy was based on the valuation of a person’s land or goods/ stock
***ORIGINAL SPELLING HAS BEEN RETAINED***
DERILORAN PARISH
| SURNAME | GIVEN NAME | SUBSIDY/ TAX |
| STEWART | James, Esq. | Rent £7.7.5 |
| LINDSAY | Robert, gent. | Stock £3.9.9 |
| ROBERTSON | Hendry | Stock £8.11.10 |
| JOHNSTON | John | Stock £3.1.5 |