Scotland Taxation: Difference between revisions
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'''Apprenticeship Tax.''' From 1710 to 1811, a tax was assessed on the money a master received for an apprenticeship indenture. The tax was due within one year after the term of indenture expired. Apprentices put out by a parish or charity were exempt from the tax. | '''Apprenticeship Tax.''' From 1710 to 1811, a tax was assessed on the money a master received for an apprenticeship indenture. The tax was due within one year after the term of indenture expired. Apprentices put out by a parish or charity were exempt from the tax. | ||
The records contain the master’s name, address, and trade and the apprentice’s name and date of indenture. There are indexes for 1710 to 1774 only (Family History Library | The records contain the master’s name, address, and trade and the apprentice’s name and date of indenture. There are indexes for 1710 to 1774 only (Family History Library {{FHL|281086|title-id|disp=films 477624-477637}}). The original records are housed at the Public Record Office, Kew. For more information on apprenticeships, see the "[[Scotland Occupations|Occupations]]" section. | ||
'''Hearth Tax.''' A tax of a shilling for each fireplace or stove (except those of paupers) was collected between 1690 and 1695. The records are housed at the Scottish Record Office. They give the name and number of hearths. This tax indicates the size of the house. Not all counties are represented in the available records. You can find these records in the Locality Search of the Family History Library under SCOTLAND, [COUNTY] - TAXATION. | '''Hearth Tax.''' A tax of a shilling for each fireplace or stove (except those of paupers) was collected between 1690 and 1695. The records are housed at the Scottish Record Office. They give the name and number of hearths. This tax indicates the size of the house. Not all counties are represented in the available records. You can find these records in the Locality Search of the Family History Library under SCOTLAND, [COUNTY] - TAXATION. | ||
'''Poll Tax.''' This tax was levied annually on all males except beggars and monks. The records exist between 1694 and 1699 and are housed in the Scottish Record Office. The records are arranged by county. The Family History Library has microfilm copies of these records (Family History Library film | '''Poll Tax.''' This tax was levied annually on all males except beggars and monks. The records exist between 1694 and 1699 and are housed in the Scottish Record Office. The records are arranged by county. The Family History Library has microfilm copies of these records (Family History Library film {{FHL|212761|title-id|disp=559527}}-{{FHL|212764|title-id|disp=559528}}). | ||
=== Records at the Family History Library === | === Records at the Family History Library === | ||
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For more information, see the following sources: | For more information, see the following sources: | ||
Dowell, Stephen, and A.R. Ilersic. ''A History of Taxation and Taxes in England.'' 6 vols. London: Frank Cass & Co., Ltd., 1965. (Family History Library | Dowell, Stephen, and A.R. Ilersic. ''A History of Taxation and Taxes in England.'' 6 vols. London: Frank Cass & Co., Ltd., 1965. (Family History Library {{FHL|942 R4d|disp=942 R4d}}.) These volumes give a detailed history of taxation in England and Scotland and define the relationship between the two countries in terms of tax levying and implementation. | ||
Gibson, Jeremy. ''The Hearth Tax and Other Later Stuart Tax Lists and the Oath Association Rolls.'' Solihull, England: Federation of Family History Societies, 1986. (Family History Library book | Gibson, Jeremy. ''The Hearth Tax and Other Later Stuart Tax Lists and the Oath Association Rolls.'' Solihull, England: Federation of Family History Societies, 1986. (Family History Library book {{FHL|942 R43g|disp=942 R43g}}.) This reference gives the types of taxes, dates covered, and repository catalog numbers for surviving tax records in Scotland, England, and Wales. | ||
{{Place|Scotland}} | {{Place|Scotland}} | ||
[[Category:Scotland|Taxation]] | [[Category:Scotland|Taxation]] | ||