Tax, customs and excise records
Tax records
Originally taxation fell on land and property with the barons, the burghs and the church sharing the burden. In 1690 Parliament granted a tax of 14 shillings on every hearth in the kingdom payable by both landowners and tenants to raise money for the army (for more information on this see our hearth tax tutorial). 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. After 1748 certain assessed taxes were levied in Scotland. The Window, Commutation, Inhabited House and Consolidated Assessed Taxes were all taxes on householders. The records of each tax are organised by county and parish with royal burghs listed separately.
poser 324 - Muster roll, 1667
poser 318 - Hearth tax roll for Abercorn parish, 1691
poser 339 - Register of the Scottish Treasury, 1691
poser 300 - Hearth Tax records for Argyll, 1694
poser 375 - Hearth Tax for Argyll and Bute, 1694
poser 376 - Poll Books and Lists, Old Kirk Parish, Edinburgh, 1694
poser 319 - Hearth tax roll for Dunfermline burgh, 1694
poser 374 - Muster roll, 1694
poser 389 - Poll tax for Largs parish, Ayrshire, 1698
poser 390 - Poll tax for Largs parish, Ayrshire
poser 321 - Window tax roll for Crail, 1748
poser 325 - Female servant tax roll for Fife, 1785
poser 288 - Clackmannanshire land tax rolls, 1802
Customs and excise records
The local work of the Boards of Customs and Excise was carried out by staff stationed in customs outports or excise districts. The Customs Board established outports which reported directly to the Board in either Edinburgh or London, and which in some cases had supervisory responsibility for subordinate ports or creeks. Excise was administered by local collections which were sub-divided into districts and divisions. Although the districts and divisions were subordinate to the collection, in many instances they also communicated directly with the Board in Edinburgh or London. In addition to customs and excise work, local officers frequently maintained shipping registers and sea fishing boat registers on behalf of the Registrar-General of Seamen and Shipping.
poser 287 - Book of Rates, 1669
poser 295 - Customs and Excise Letter Book, 1752
poser 292 - Minute books of the Scottish Excise Board, 1815
Help on other websites
For more information about taxation, exchequer and customs and excise records see the guides to taxation records, exchequer records and customs and excise records on the National Records of Scotland website.
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