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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 {{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. | 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" /> | ||
'''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. | |||
'''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. |
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