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: