Answer the following question: Information:  - Wigtown Burghs , also known as Wigton Burghs , . was a constituency of the House of Commons of the Parliament of Great Britain from 1708 to 1800 and of the House of Commons of the Parliament of the United Kingdom from 1801 to 1885 . It was represented by one Member of Parliament ( MP ) . The first election in Wigtown Burghs was in 1708 . In 1707 -- 08 , members of the 1702 -- 1707 Parliament of Scotland were co-opted to serve in the 1st Parliament of Great Britain . See Scottish representatives to the 1st Parliament of Great Britain , for further details .  - In modern politics and history, a parliament is a legislative, elected body of government. Generally a modern parliament has three functions: representing the electorate, making laws, and overseeing the government ("i.e.", hearings, inquiries).  - A burgh was an autonomous corporate entity in Scotland and Northern England, usually a town, or toun in Scots. This type of administrative division existed from the 12th century, when King David I created the first royal burghs. Burgh status was broadly analogous to borough status, found in the rest of the United Kingdom. Following local government reorganization in 1975 the title of "royal burgh" remains in use in many towns, but now has little more than ceremonial value.  - Wigtownshire or the County of Wigtown is a registration county and lieutenancy area in south-west Scotland. Until 1975, Wigtownshire was one of the administrative counties used for local government purposes, and is now administered as part of the council area of Dumfries and Galloway. As a lieutenancy area, Wigtownshire has its own Lord Lieutenant, currently John Alexander Ross.  - Newton Stewart (Gd: "Baile Ùr nan Stiùbhartach") is a former burgh town in Dumfries and Galloway, southwest Scotland. The town is on the River Cree with most of the town to the west of the river, and is sometimes referred to as the "Gateway to the Galloway Hills". Newton Stewart has also recently been twinned with the French town of Marcoussis.  - The Kingdom of Great Britain, officially Great Britain , was a sovereign state in western Europe from 1 May 1707 to 31 December 1800. The state came into being following the Treaty of Union in 1706, ratified by the Acts of Union 1707, which united the kingdoms of England and Scotland to form a single kingdom encompassing the whole island of Great Britain and its outlying islands. It did not include Ireland, which remained a separate realm. The unitary state was governed by a single parliament and government that was based in Westminster. The former kingdoms had been in personal union since James VI, King of Scots, became King of England and King of Ireland in 1603 following the death of Queen Elizabeth I, bringing about a "Union of the Crowns". Also after the accession of George I to the throne of Great Britain in 1714, the kingdom was in a personal union with the Electorate of Hanover.  - The Parliament of England was the legislature of the Kingdom of England. In 1066, William of Normandy introduced what, in later centuries, became referred to as a feudal system, by which he sought the advice of a council of tenants-in-chief (a person who held land) and ecclesiastics before making laws. In 1215, the tenants-in-chief secured Magna Carta from King John, which established that the king may not levy or collect any taxes (except the feudal taxes to which they were hitherto accustomed), save with the consent of his royal council, which gradually developed into a parliament.  - The Parliament of Great Britain was formed in 1707 following the ratification of the Acts of Union by both the Parliament of England and the Parliament of Scotland. The Acts created a new unified Kingdom of Great Britain and dissolved the separate English and Scottish parliaments in favour of a single parliament, located in the former home of the English parliament in the Palace of Westminster, near the City of London. This lasted nearly a century, until the Acts of Union 1800 merged the separate British and Irish Parliaments into a single Parliament of the United Kingdom with effect from 1 January 1801.  - Stranraer is a town in Inch, Wigtownshire, in the west of Dumfries and Galloway, southwest Scotland. It lies on the shores of Loch Ryan, on the northern side of the isthmus joining the Rhins of Galloway to the mainland. Stranraer is Dumfries and Galloway's second-largest town, with a population including the surrounding area of nearly 13,000.  - The Parliament of the United Kingdom, commonly known as the UK Parliament or British Parliament, is the supreme legislative body in the United Kingdom, British Crown dependencies and British overseas territories. It alone possesses legislative supremacy and thereby ultimate power over all other political bodies in the UK and its territories. Its head is the Sovereign of the United Kingdom (currently Queen Elizabeth II) and its seat is the Palace of Westminster in the City of Westminster, London.  - Dumfries (; possibly from ) is a market town and former royal burgh within the Dumfries and Galloway council area of Scotland. It is near the mouth of the River Nith into the Solway Firth. Dumfries was a civil parish and became the county town of the former county of Dumfriesshire. Dumfries is nicknamed "Queen of the South". People from Dumfries are known colloquially as "Doonhamers".  - The Palace of Westminster is the meeting place of the House of Commons and the House of Lords, the two houses of the Parliament of the United Kingdom. Commonly known as the Houses of Parliament after its occupants, it is also known as the 'heart of British politics'. The Palace lies on the north bank of the River Thames in the City of Westminster, in central London.  - A Member of Parliament (MP) is the  representative of the voters to a parliament. In many countries with bicameral parliaments, this category includes specifically members of the lower house, as upper houses often have a different title.  - Dumfries and Galloway is one of 32 unitary council areas of Scotland and is located in the western Southern Uplands. It comprises the historic counties of Dumfriesshire, Stewartry of Kirkcudbright and Wigtownshire, the latter two of which are collectively known as Galloway. The administrative centre is the town of Dumfries.  - Wigtown is a town and former royal burgh in Wigtownshire, of which it is the county town, within the Dumfries and Galloway region in Scotland. It lies east of Stranraer and south of Newton Stewart. It is well known today as "Scotland's National Book Town" with a high concentration of second-hand book shops. It has a population of about 1,000.  - The Acts of Union 1800 (sometimes erroneously referred to as a single Act of Union 1801) united the Kingdom of Great Britain and the Kingdom of Ireland (previously in personal union) to create the United Kingdom of Great Britain and Ireland with effect from 1 January 1801. Both Acts, though since amended, still remain in force in the United Kingdom, but have been repealed in the Republic of Ireland.  - The City of Westminster is an Inner London borough which also holds city status. It occupies much of the central area of Greater London including most of the West End. It is to the west of and adjoining the ancient City of London, directly to the east of the Royal Borough of Kensington and Chelsea, and its southern boundary is the River Thames. It was created with the 1965 establishment of Greater London. Upon creation, Westminster was awarded city status, which had been previously held by the smaller Metropolitan Borough of Westminster.  - Scotland (Scots: ) is a country that is part of the United Kingdom and covers the northern third of the island of Great Britain. It shares a border with England to the south, and is otherwise surrounded by the Atlantic Ocean, with the North Sea to the east and the North Channel and Irish Sea to the south-west. In addition to the mainland, the country is made up of more than 790 islands, including the Northern Isles and the Hebrides.  - The City of London is a city and county within London. It constituted most of London from its settlement by the Romans in the 1st century AD to the Middle Ages, but the agglomeration has since grown far beyond the City's borders. The City is now only a tiny part of the metropolis of London, though it remains a notable part of central London. Administratively, it forms one of the 33 local authority districts of Greater London; however, the City of London is not a London borough, a status reserved for the other 32 districts (including London's only other city, the City of Westminster).   - A royal burgh was a type of Scottish burgh which had been founded by, or subsequently granted, a royal charter. Although abolished in law in 1975, the term is still used by many former royal burghs.  - The 14 British Overseas Territories (BOT) are territories under the jurisdiction and sovereignty of the United Kingdom. They are those parts of the former British Empire that have not chosen independence or have voted to remain British territories. Most of the inhabited territories are internally self-governing, with the UK retaining responsibility for defence and foreign relations. The rest are either uninhabited or have a transitory population of military or scientific personnel. They share the British monarch (Elizabeth II) as head of state.  - The Parliament of Scotland, officially the Estates of Parliament, was the legislature of the Kingdom of Scotland. The parliament, like other such institutions, evolved during the Middle Ages from the king's council of bishops and earls. It is first identifiable as a parliament in 1235, during the reign of Alexander II, when it was described as a "colloquium" and already possessed a political and judicial role. By the early fourteenth century, the attendance of knights and freeholders had become important, and from 1326 commissioners from the burghs attended. Consisting of the "three estates" of clergy, nobility and the burghs sitting in a single chamber, the parliament gave consent for the raising of taxation and played an important role in the administration of justice, foreign policy, war, and all manner of other legislation. Parliamentary business was also carried out by "sister" institutions, such as General Councils or Convention of Estates. These could carry out much business also dealt with by parliament  taxation, legislation and policy-making  but lacked the ultimate authority of a full parliament.    What is the relationship between 'wigtown burghs ' and 'dumfries and galloway'?
Answer:
located in the administrative territorial entity