Go to main website Catalogue search - Internet
Monday 26 February 2024 13:14
Single record details

Website page containing information on visiting us

Back | Display in tree view 
Country code GB
Repository code 234
Repository National Records of Scotland
Reference E326
Title King's Remembrancer's Office: Assessed Taxes Schedules
Dates 1748-1802
Access status Open
Location On site
Description The extant schedules for the various taxes are arranged in the following sections of this list: 1. Window Tax (duties on houses and windows), 1748-1798; 2. Commutation Tax (additional duties on houses and windows), 1784-1798; 3. Inhabited House Tax, 1778-1798; 4. Shop Tax (duties on retail shops), 1785-1789; 5. Servants Tax (duties on male servants), 1777-1798; 6. Female Servants Tax, 1785-1792; 7. Cart Tax (duties on carts and wagons), 1785-1792; 8. Wheel Carriage Tax (duties on carriages with two wheels and four wheels), 1785-1798; 9. Horse Tax (duties on carriage and saddle horses), 1785-1798; 10. Farm Horse Tax (duties on workhorses and mules), 1797-1798; 11. Dog Tax, 1797-1798; 12. Clock and Watch Tax, 1797-1798; 13. Aid and Contribution Tax, 1798-1799; 14. Income Tax, 1799-1802. Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in comprehensive Assessed Taxes Schedules (section 15), Income Tax and later Property Tax remaining on separate schedules. (No Property Tax schedules have been preserved and there are comprehensive Assessed Taxes Schedules for 1798-1799 only. There are, however, Assessed Taxes and Property Tax schedules for Midlothian, 1799-1812 (E327/36-54).

From 1748 to 1759 assessments were made by districts (See note on Window Tax E326/1), thereafter by counties, with separate schedules for royal burghs. The schedules for each tax appear to have been kept in yearly bundles, one bundle containing the county schedules and another the burgh schedules. Unfortunately the schedules in sections 1-3 have been bound without regard to their original arrangement, but this has been followed in sections 4-12, the individual schedules in each bundle being numbered according to the following lists of counties and royal burghs. Some slight rearrangement of the bundles has had to be made to allow uniform numbering.
The counties were: 1. Aberdeenshire; 2. Argyll; 3. Ayrshire; 4. Banffshire; 5. Berwickshire; 6. Bute; 7. Caithness; 8. Clackmannanshire; 9. Cromartyshire; 10. Dunbartonshire; 11. Dumfriesshire; 12. East Lothian (Haddingtonshire); 13. Fife; 14. Forfarshire; 15. Inverness-shire; 16. Kincardineshire; 17. Kinross-shire; 18. Kirkcudbrightshire; 19. Lanarkshire; 20. Midlothian (Edinburghshire); 21. Moray (Elgin and Forres); 22. Nairnshire; 23. Orkney; 24. Peebles-shire; 25. Perthshire; 26. Renfrewshire; 27. Ross-shire; 28. Roxburghshire; 29. Selkirkshire; 30. Shetland (lordship of Zetland); 31. Stirlingshire; 32. Sutherland; 33. West Lothian (Linlithgowshire); 34. Wigtownshire

The royal burghs were: 1. Aberdeen; 2. Annan; 3. Anstruther Easter; 4. Anstruther Wester; 5. Arbroath (Aberbrothock); 6. Ayr; 7. Banff; 8. Brechin; 9. Burntisland; 10. Cambelltown; 11. Crail; 12. Cullen; 13. Culross; 14. Cupar; 15. Dingwall; 16. Dumbarton; 17. Dumfries; 18. Dunbar; 19. Dundee; 20. Dunfermline; 21. Dysart; 22. Edinburgh; 23. Elgin; 24. Forfar; 25. Forres; 26. Fortrose and Rosemarkie; 27. Glasgow; 28. Haddington; 29. Inveraray; 30. Inverbervie (Bervie); 31. Inverkeithing; 32. Inverness; 33. Irvine; 34. Jedburgh; 35. Kilrenny; 36. Kinghorn; 37. Kirkcaldy; 38. Kirkcudbright; 39. Kirkwall; 40. Lanark; 41. Lauder; 42. Linlithgow; 43. Lochmaben; 44. Montrose; 45. Nairn; 46. New Galloway; 47. North Berwick; 48. Peebles; 49. Perth. 50. Pittenweem; 51. Queensferry (South Queensferry); 52. Renfrew; 53. Rothesay; 54. Rutherglen; 55. St. Andrews; 56. Sanquhar; 57. Selkirk; 58. Stirling; 59. Stranraer; 60. Tain; 61. Whithorn; 62. Wigtown; All other burghs are included in the county schedules.

There are enrolled accounts of the various Assessed Taxes among the records of the Pipe Office E204, the vouchers being preserved among the records of the King's Remembrancer's Office.
Level Series
Admin history By the Act 20 Geo. II cap. 3, 1747 under which Assessed Taxes were first levied in Scotland, duplicates of all assessments (otherwise called surveys) were ordered to be transmitted to the Office of the King's Remembrancer. These duplicate schedules furnished the necessary checks and charges upon the Receivers-General of the respective duties, as well as upon the collectors in the several counties and burghs. It was also upon them that all prosecutions on account of the duties were founded. On receiving the schedules the King's Remembrancer was required to examine them to see that the assessments or charges were made in strict conformity with the Acts of Parliament imposing the duties.
Format Text
Language English

National Records of Scotland, H.M. General Register House, 2 Princes Street, Edinburgh, EH1 3YY; email: [email protected]