Scotland particularly in relation to taxation, were devolved to the Scottish Parliament after the referendum, following cross-party talks in the Smith Commission. The mainland of Scotland comprises the northern third of the land mass of the island of Great Britain, which lies off the north-west coast of Continental Europe. The total area is , comparable to the size of the Czech Republic. Scotland's only land border is with England, and runs for between the basin of the River Tweed on the east coast and the Solway Firth in the west. The Atlantic Ocean borders the west coast and the North Sea
Gretna, Dumfries and Galloway "hoh" "hill-spur". The Lochmaben Stone is a megalith standing in a field, nearly west of the Sark mouth on the Solway Firth, three hundred yards or so above high water mark on the farm of Old Graitney. It was one of the traditionally recognised meeting places on the England / Scotland border. Prior to the Acts of Union 1707 of the Parliaments of England and Scotland, Gretna was a customs post for collecting taxes on cattle crossing the border between the two kingdoms. The Gretna customs post was established in 1612. A Drove road was constructed between Gretna and Annan