Scotland Taxation: Difference between revisions

Scotland Taxation (view source)

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+== Online Databases ==
+*[https://scotlandsplaces.gov.uk/records ScotlandsPlaces]
+*[https://search.findmypast.com/search-world-Records/index-to-death-duty-registers-1796-1903 Index To Death Duty Registers 1796-1903] ($)
+*[https://search.ancestry.com/search/db.aspx?dbid=70695 UK, Death Duty Registers Index, 1796-1811] ($)
+*[http://www.nationalarchives.gov.uk/help-with-your-research/research-guides/country-court-death-duty-registers-1796-1811/ Country court death duty registers 1796-1811]
+*[https://search.ancestry.com/search/db.aspx?dbid=1851 UK, Register of Duties Paid for Apprentices' Indentures, 1710-1811] ($)
+*[http://search.ancestry.com/search/db.aspx?dbid=1948 Perthshire, Scotland, Cess, Stent and Valuation Rolls, 1650-1899] ($)
+*[http://search.ancestry.com/search/db.aspx?dbid=1919 Perth, Scotland, Survey of Inhabitants, 1766 - 1773] ($)
+*[https://www.nrscotland.gov.uk/research/guides/taxation-records Taxation Records Research Guide]
+== Introduction ==
 Various records exist for taxes levied throughout Scottish history. Originally, government revenues came from property owned by the crown. The government levied small-scale, national taxes during times of specific financial need. National taxes were separate from the local taxes, or rates, which were collected by the parishes for local services and poor relief (see [[Scotland Church Records]] or [[Scotland Poorhouses, Poor Law, Etc]]). Separate records may have been created for the assessment and collection of the taxes.
 After England and Scotland unified in 1707, Scotland had many of the same taxes as England. However, not all English taxes were levied on the Scottish at the time of union.
+== Types of Tax Records ==
+====Hearth Tax====
+A tax of 14 shillings on every hearth in the kingdom by both landowners and tenants to raise money for the army, collected between 1690 and 1695. Hospitals and paupers were exempt from the tax. Hearth lists are arranged by county and then by parish or landed estate. This tax indicates the size of the house. While most county hearth lists contain lists of householders, some counties only give the total number of hearths and money collected in each parish or estate and a small number of counties do not have hearth lists. To learn more about this tax, see the [https://www.nrscotland.gov.uk/research/guides/taxation-records Taxation Records research guide].
+[https://scotlandsplaces.gov.uk ScotlandsPlaces] has many images and transcriptions of the [https://scotlandsplaces.gov.uk/digital-volumes/historical-tax-rolls/hearth-tax-records-1691-1695 Hearth tax records 1691-1695]. They give the name and number of hearths.
+The Family History Library also has a few of these records. Search in the [https://www.familysearch.org/search/catalog/search FamilySearch Catalog] in the Place Search under SCOTLAND, [COUNTY] - TAXATION.
+*[https://www.familysearch.org/search/catalog/212757 Hearth tax list for parishes in Dumfries and Midlothian]
+*[https://www.familysearch.org/search/catalog/212750 Hearth tax records, 1690-1695 for Ayrshire, Argyll, Bute, Berwickshire, Clackmannanshire, Dumbartonshire, East Lothian, Fife, Forfarshire, Kincardinshire, Lanarkshire and Midlothian]
+*[https://www.familysearch.org/search/catalog/212753 Hearth tax records, 1694-1695 for Perthshire, Renfrewshire, Roxburghshire, Stirlingshire, Sutherland, West Lothian, (Linlithgowshire) and Wigtownshire, (Galloway)]
+====Land tax rolls====
+Also called cess rolls or valuation rolls, this tax was collected from 1645 to 1831 in Scotland. These rolls listed the owners of landed estates and assessed the rental value of their lands and were compiled at irregular intervals. To learn more about this tax, see the [https://www.nrscotland.gov.uk/research/guides/taxation-records Taxation Records research guide].
-== Online Databases ==
+[https://scotlandsplaces.gov.uk ScotlandsPlaces] has many images and transcriptions of the [https://scotlandsplaces.gov.uk/digital-volumes/historical-tax-rolls/land-tax-rolls-1645-1831 Land tax rolls 1645-1831]. Other rolls can be found in local archives.
-[http://search.ancestry.com/search/db.aspx?dbid=1948 Perthshire, Scotland, Cess, Stent and Valuation Rolls, 1650-1899] ($)<br>
-[http://search.ancestry.com/search/db.aspx?dbid=1919 Perth, Scotland, Survey of Inhabitants, 1766 - 1773] ($) <br>
+====Poll Tax====
-[http://scotlandsplaces.gov.uk/digital-volumes/ Historical Tax Rolls]<br>
+This tax was levied in 1694, 1695, and twice in 1698 to pay of the debts of the army and navy. It was levied against all men except for the poor and children under 16. The records are arranged by county and parish. The amount of information on this tax varies from list to list. To learn more about this tax, see the [https://www.nrscotland.gov.uk/research/guides/taxation-records Taxation Records research guide].
+[https://scotlandsplaces.gov.uk ScotlandsPlaces] has many images and transcriptions of the [https://scotlandsplaces.gov.uk/digital-volumes/historical-tax-rolls/poll-tax-rolls-1694-1698 Poll tax rolls, 1694-1698].
+The Family History Library also has a few of these records. Search in the [https://www.familysearch.org/search/catalog/search FamilySearch Catalog] in the Place Search under SCOTLAND, [COUNTY] - TAXATION.
+*[https://www.familysearch.org/search/catalog/212761 Poll tax records, 1694-1699 for Ayrshire, Berwickshire, East Lothian, Edinburgh, Cannongate, Leith, Fife, Invernesshire, Lanarkshire, Midlothian, Nairnshire, Orkney, Renfrewshire, West Lothian and Wigtownshire]
+*[https://www.familysearch.org/search/catalog/212764 Supplementary list of poll tax records, 1694-1699 for Argyllshire, Berwickshire, Fife, Orkney, Perthshire, Renfrewshire, Selkirkshire and Aberdeenshire]
-A full list of taxes is provided by the National Archives of Scotland under '[http://www.nas.gov.uk/guides/taxation.asp taxation records]
+====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. These records list the sum received, master’s name and address, trade, apprentice’s name, and date of indenture.
-=== Types of Tax Records  ===
+[https://www.ancestry.com/ Ancestry] has a database of this tax: [https://search.ancestry.com/search/db.aspx?dbid=1851 UK, Register of Duties Paid for Apprentices' Indentures, 1710-1811].
-Some Scottish taxes include:
+The [https://www.familysearch.org/search/catalog/search FamilySearch Catalog] has [https://www.familysearch.org/search/catalog/281086 indexes to apprentices, 1710-1774, and indexes to masters, 1710-1762]. They are digitized and available online.
-'''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 original records are housed at the Public Record Office in Kew. For more information on apprenticeships, see the [[Scotland Occupations|Occupations]].
-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. <span id="fck_dom_range_temp_1304962212500_234" />
+====Death Duties====
+Estate duty records that relate to the taxes levied on the estates of deceased persons are commonly known as death duties. These began in 1804 and have a privacy period of 75 years. These records provide information such as the relationship to the beneficiaries to the deceased, date of death, and names of executors and lawyers. To learn more, see the [https://www.nrscotland.gov.uk/research/guides/taxation-records Taxation Records research guide].
-'''Farm Horse Tax'''. The Farm Horse Tax rolls (NAS E326/10) list the names of the owner and number of horses and mules used in husbandry or trade in 1797-1798. In some rolls the tax inspectors made repeat visits to track down non-payers, which explains why some parishes and burghs are repeated. The listing below is that of the original rolls. The National Archives of Scotland (E326/10) The original registers are provided through Scotlands Places as an [http://www.scotlandsplaces.gov.uk/digital_volumes/dv.php?dv_id=62 Historical Tax Rolls]. There are 13 volumes altogether available for research.
+Indexes to some of these records are available online:
+*[https://search.findmypast.com/search-world-Records/index-to-death-duty-registers-1796-1903 Index To Death Duty Registers 1796-1903] ($)
+*[http://www.nationalarchives.gov.uk/help-with-your-research/research-guides/country-court-death-duty-registers-1796-1811/ Country court death duty registers 1796-1811]
+*[https://search.ancestry.com/search/db.aspx?dbid=70695 UK, Death Duty Registers Index, 1796-1811] ($)
-'''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.
+====Other Taxes====
+In the 1700s, many taxes were levied on the people. Images and transcriptions of many of these taxes are available on [https://scotlandsplaces.gov.uk/records ScotlandsPlaces]. To learn more about these records and how to access them, see the [https://www.nrscotland.gov.uk/research/guides/taxation-records Taxation Records research guide].
-'''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}}).
+List of some of those taxes:
+*Window Tax (1747-1798)
+*Commutation Tax (1784-1798)
+*Inhabited House Tax (1778-1798)
+*Shop Tax (1785-1789)
+*Male Servants' Tax (1777-1798)
+*Female Servants' Tax (1785-1792)
+*Cart Tax (1785-1798)
+*Carriage Tax (1785-1798)
+*Horse Tax (1785-1798)
+*Farm Horse Tax (1797-1798)
+*Dog Tax (1797-1798)
+*Clock and Watch Tax (1797-1798)
+*Aid and Contribution Tax (1797-1798)
+*Income Tax (1799-1802)
+*Consolidated Schedules of Assessed Taxes (1798-1799)
-A full list of taxes is provided by the National Archives of Scotland under '[http://www.nas.gov.uk/guides/taxation.asp taxation records]'.
+<ref>National Records of Scotland, "Taxation Records", 2018, www.nrscotland.gov.uk, accessed 2 August 2018.</ref>
-=== Records at the Family History Library  ===
+== Family History Library  ==
-The Family History Library has microfilmed copies of some of the original tax lists. Look in the Locality Search of the catalog under:
+The Family History Library has microfilmed copies of some of the original tax lists. Look in the Place Search of the [https://www.familysearch.org/search/catalog/search FamilySearch Catalog] under:
-SCOTLAND - TAXATION
+:SCOTLAND - TAXATION
-SCOTLAND - [COUNTY] - TAXATION
+:SCOTLAND - [COUNTY] - TAXATION
-SCOTLAND - [COUNTY] - [PARISH] - TAXATION
+:SCOTLAND - [COUNTY] - [PARISH] - TAXATION
-For more information, see the following Books:
+For more information, see the following books at the Library:
-Dowell, Stephen, and A.R. Ilersic. ''''A History of Taxation and Taxes in England.'''' 6 vols. London: Frank Cass &amp; 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.
+*Dowell, Stephen, and A.R. Ilersic. ''A History of Taxation and Taxes in England.'' 6 vols. London: Frank Cass &amp; 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 {{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.
-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.
+==References==
+<references />
 {{Place|Scotland}}