Description |
The schedules have been bound by counties and burghs, with the exception of the burgh schedules for 1784-1785, which were found after the above arrangement was made and which have been bound in alphabetical order (vols. 217-218), and both burgh and county schedules for 1796-1797 and 1797-1798, which are entirely wanting. It should be noted, however, that until 1759 assessments were made by districts, which were not conterminous with the counties and that burghs did not always appear on separate schedules. In the case of districts comprising parts of more than one county, separate schedules were usually, but not invariably, drawn up for each county. A number of burghs were included in the schedules for their respective districts, which did not always distinguish between the burgh and landward portions of the parishes in question. Wherever necessary, cross-references have been given in this list.
It is not possible in the list for Midlothian to give detailed descriptions of the Midlothian districts, the boundaries of which were altered at various times. |
Admin
history |
The duties on houses and windows or lights were first imposed in Scotland in 1747 (20 Geo. II cap. 3), additional duties being imposed in 1758 and 1762. In 1766 (6 Geo. III cap. 38) the existing duties were repealed and new duties imposed in place of them. Schedules were drawn up for the period March - September 1748, then for each half-year from May 1753 to April 1767 and thereafter yearly from April 1767 to April 1798, when these duties were incorporated in the comprehensive Assessed Taxes Schedules (infra, sec. 15). |