Scotlands People has made available a number of historic tax rolls. You can search 17th-19th century tax rolls submitted to the Scottish
Exchequer, listing different types of people in each of Scotland's
parishes and burghs. Images of most original tax rolls are accompanied by searchable transcriptions of the text.
The historical tax rolls from the late 17th to the early 19th
centuries include taxes on houses, windows, servants, carriages, carts,
horses and dogs. They are from the Exchequer records held by the
National Records of Scotland (NRS). The Exchequer is one of the earliest
government departments which developed out of the King's Chamber. It
was the branch of the royal household which oversaw the royal finances
at a time when Scotland was an independent kingdom. The chief financial
officer was the King's Great Chamberlain. The Exchequer was not a
permanent body, meeting only to audit the accounts of the sheriffs and
other collectors of royal revenues.
Until the 17th century, taxes
were viewed as an extraordinary source of revenue and levied for
specific purposes such as the defence of the realm. The burden of
taxation originally fell on the land and property owned by the barons,
burghs and the Church. However, by the end of the century, the
government sought to broaden the tax base by taxing other forms of
property.
In 1690, Parliament granted a tax of 14 shillings on
every hearth (fireplace) in the kingdom, payable by both landowners and
tenants to raise money for the Army. Land Tax rolls (often called cess
rolls or valuation rolls) were compiled by the Commissioners of Supply
in each county to enable the collection of the Land Tax from 1667
onwards. Poll taxes were imposed in the 1690s to pay off the debts due
to the country and arrears of the Army and Navy.
After 1748,
certain assessed taxes were levied in Scotland. The Window, Commutation,
Inhabited House and Consolidated Assessed Taxes were all taxes on
householders, though in practice only the better off were taxed. In the
case of the Window Tax, the house had to have at least seven windows or a
rent of at least £5 to be taxed. The war with France, from 1793
onwards, resulted in the extension of taxation to other forms of
property and imposed additional duties on those already taxed. The
records of each tax are organised by county and parish with royal burghs
listed separately.
Pre-Union tax rolls
Land Tax 1645-1831 - Lists the names of owners of
landed estates and assess the rental value of their lands.
Hearth Tax 1691-1695 - The names of landowners and tenants
who were liable for tax on hearths (including kilns).
Poll Tax 1694-1695 and 1698 - List the names of all adults,
except those dependent on charity, who were liable for tax.
Post-Union assessed tax rolls
Window Tax 1747-1748 and 1798 - Lists the names of
householders, number of houses and number of windows in houses with seven or
more windows.
Inhabited House Tax 1778-1798 - The names of
householders and annual value of houses.
Shop Tax 1785-1798 - The names of the shopkeepers and the
annual value of shops over £5.
Male Servants Tax 1777-1798 – Lists the names of masters or
mistresses, names of servants and sometimes their jobs.
Female Servants Tax 1785-1792 - Lists the names of masters
or mistresses, names of servants and sometimes their jobs.
Cart tax 1785-1798 - The names of owners and numbers of two,
three or four wheeled carts.
Carriage tax 1785-1798 - The names of owners and number of
two or four wheeled carriages.
Horse Tax 1785-1798 - The names of owners and number of
carriage and saddle horses.
Farm horse Tax 1797-1798 - The names of owners and number of horses and mules used in husbandry of
trade.
Dog Tax 1797-1798
- The names of owners and number of non-working dogs.
Clock & Watch Tax 1797-1798 - The names of owners and
number of clocks, gold watches and silver or metal watches.
Consolidated Schedules of Assessed Taxes 1798-1799 - Lists
the names of householders, value of houses, number of windows, male servants,
carriages, horses and dogs.
