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Could it be simply the minister's initials?

This is very unlikely - the minister at New Monkland from 1759 to 1793 was Revd. Patrick Maxwell, followed by Revd. Thomas Freebairn/Fairbairn from 1794 to 1800.  [via Fasti Ecclesiae Scoticanae available via www.ecclegen.com]

Gadget's suggestion of something to do with the Stamp Duty Acts[such as Did Not Pay, or Duty Not Paid] seems more persuasive given that the annotations only seem to appear when these were in force .

Best wishes

Rockford

Hello

Playing about with the GRO indexes throws up:

DUGGAN, PATRICK       Mother's Maiden Name: MCAVOY 
GRO Reference: 1877  D Quarter in COCKERMOUTH  Volume 10B  Page 575

Best wishes

Rockford

Hello,

As Scottish death indexes from 1855 are available on ScotlandsPeople, I looked for any Michael McLaughlins who died in Scotland in 1923.

There were only two. One was aged 3 and died in Anderston in Glasgow, the other death was recorded in the registration district of Polmont. As this district covers Redding, I looked at this entry, which confirms that this is the man killed in the pit disaster.

However, this Michael McLaughlin was only 19 years old. He was the son of Charles and Bridget, and his death was registered by his brother Dan.

I'm sorry that this isn't perhaps the news you wanted, but at least it removes another possibility from your searching.

Best wishes

Rockford

Hello,

The full text appears to read:

Jane, Relict of William Hogg, Hostler, from No. 7, Abbey Hill is buried in the New ground, 6 feet S. from W. Russell, purchaser, on the east border.

Relict means widow and Hostler, or Ostler, is normally someone who looks after horses.

The entry describes the location in the cemetery. I've seen this before in my own family in Edinburgh where their [unmarked] graves are described in reference to one that is. So Jane is buried six feet south from the lair of William Russell, on the east border of the cemetery.  To find her grave, you'd have to find Mr Russell's.

I'm not definitely sure what 'purchaser' signifies - it might mean that W. Russell was the purchaser of the grave used as a reference point, but he may not yet have been buried in it. Perhaps there was already a stone marking other Russell family members.

I hope this helps.

Rockford

Hello

With the tartan plaid over his shoulder, my guess would be that he is a member of a pipe band. The tartan tie suggests to me that if it is a pipe band, it's a civilian one rather than that of a military regiment.

Could you post the full photo to see if there are any other clues?

Do you know where he lived? Sometimes with a location it can be possible to narrow down the likely bands in the area at the time.

Best wishes

Rockford