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Historical Tax Rolls Results


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When the Crown collected taxes, it collected information about its subjects. Most taxation was levied from landowners until the late 18th century when government sought to broaden the tax base by taxing other forms of property. A by-product of this is a useful series of records for historians, listing different types of people in each of Scotland's parishes and burghs. The farm horse tax rolls from 1797-1798 can be viewed on the site, listing the owners of work-horses in each place. More tax volumes will be added shortly.

Clock and Watch Tax, 1797-1798

The Clock and Watch Tax rolls (National Archives of Scotland, E326/12) list the names of clock and watch owners as well as the number of clocks and watches and tax totals. The listing below is that of the original rolls. Only two volumes survive and it is fairly clear that a third volume (containing the counties of Midlothian, Moray, Orkney, Peebles, Perth, Renfrew, Ross, Roxburgh, Selkirk, Shetland, Stirling, Sutherland, West Lothian, and Wigtown) is not extant. The National Archives of Scotland (E326/12)
Showing 1 book of 2 in this volume: view all.

Clock and Watch Tax, Volume 1

Volume 1 contains clock and watch tax listings for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, and Dumfriesshire.

Farm Horse Tax 1797-1798

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)
Showing 2 books of 13 in this volume: view all.

Farm Horse Tax 1797-1798, Volume 01

Volume 1 contains farm horse tax information on the following counties: Aberdeenshire, Argyll, Ayrshire, and Banffshire.

Farm Horse Tax 1797-1798, Volume 08

Volume 8 contains farm horse tax information on the following counties: Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Dumfriesshire, Cromary, and Dunbartonshire.

Female Servant Tax 1785-1792

In Scotland, taxes were levied on female servants between 1785-1792. Most of the servants listed were engaged in domestic work. The volumes containing the schedules of these taxes and give the location, name of the master and usually the name of the servant. The National Archives of Scotland (E326/6)
Showing 16 books of 28 in this volume: view all.

Female Servant Tax 1785-1786, Volume 01

Volume 1 contains female servant tax information for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.

Female Servant Tax 1785-1786, Volume 03

Volume 3 contains female servant tax information for the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.

Female Servant Tax 1786-1787, Volume 05

Volume 5 contains female servant tax information for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.

Female Servant Tax 1786-1787, Volume 07

Volume 7 contains female servant tax information for the following burghs: Aberdeen, Anstruther Easter, Anstruther Wester, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.

Female Servant Tax 1787-1788, Volume 09

Volume 9 contains female servant tax information for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Stirlingshire, Sutherland and West Lothian.

Female Servant Tax 1787-1788, Volume 11

Volume 11 contains female servant tax information for the following burghs: Aberdeen, Anstruther Easter, Anstruther Wester, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.

Female Servant Tax 1788-1789, Volume 13

Volume 13 contains female servant tax information for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.

Female Servant Tax 1788-1789, Volume 14

Volume 14 contains female servant tax information for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.

Female Servant Tax 1788-1789, Volume 15

Volume 15 contains female servant tax information for the following burghs: Aberdeen, Anstruther Easter, Anstruther Wester, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.

Female Servant Tax 1789-1790, Volume 17

Volume 17 contains female servant tax information for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.

Female Servant Tax 1789-1790, Volume 18

Volume 18 contains female servant tax information for the following counties: Midlothian, Morayshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland, Stirlingshire, Sutherland, West Lothian and Wigtownshire.

Female Servant Tax 1789-1790, Volume 19

Volume 19 contains female servant tax information for the following burghs: Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.

Female Servant Tax 1790-1791, Volume 21

Volume 21 contains female servant tax information for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.

Female Servant Tax 1790-1791, Volume 23

Volume 23 contains female servant tax information for the following burghs: Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.

Female Servant Tax 1791-1792, Volume 25

Volume 25 contains female servant tax information for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus, Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire and Lanarkshire.

Female Servant Tax 1791-1792, Volume 27

Volume 27 contains female servant tax information for the following burghs: Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath, Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, and Fortrose.

Male Servant Tax 1777-1798

In Scotland, taxes were levied on male servants between 1777-98. Most of the servants listed were engaged in domestic work. The volumes containing the schedules of these taxes and give the location, name of the master and usually the name of the servant. The volumes also provide information on the duties of each servant. The National Archives of Scotland (E326/5)
Showing 25 books of 27 in this volume: view all.

Male Servant Tax 1777-1778, Volume 01

Volume 1 contains male servant tax information in 1777-1778 for each county except Orkney, Shetland, and Buteshire.

Male Servant Tax 1778-1779, Volume 03

Volume 3 contains male servant tax information in 1778-1779 for each county except Shetland and Buteshire.

Male Servant Tax 1785-1786, Volume 05

Volume 5 contains male servant tax information in 1785-1786 for each county except the county of Buteshire.

Male Servant Tax 1785-1786, Volume 06

Volume 6 contains male servant tax information in 1785-1786 for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, Rutherglen, St. Andrews, Stirling, and Tain.

Male Servant Tax 1786-1787, Volume 07

Volume 7 contains male servant tax information in 1786-1787 for each county.

Male Servant Tax 1786-1787, Volume 08

Volume 8 contains male servant tax information in 1786-1787 for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Lochmaben, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, Rutherglen, St. Andrews, Stirling, Stranraer and Tain.

Male Servant Tax 1787-1788, Volume 09

Volume 9 contains male servant tax information in 1787-1788 for each county.

Male Servant Tax 1787-1788, Volume 10

Volume 10 contains male servant tax information in 1787-1788 for each of the following burghs: Aberdeen, Annan, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, North Berwick, Peebles, Perth, Queensferry, Rothesay, Rutherglen, St. Andrews, Stirling, Stranraer, and Tain.

Male Servant Tax 1788-1789, Volume 11

Volume 11 contains male servant tax information in 1788-1789 for each county.

Male Servant Tax 1788-1789, Volume 12

Volume 12 contains male servant tax information in 1788-1789 for each of the following burghs: Aberdeen, Annan, Anstruther Easter, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, North Berwick, Peebles, Perth, Queensferry, Rothesay, St. Andrews, Stirling, Stranraer, and Tain.

Male Servant Tax 1789-1790, Volume 13

Volume 13 contains male servant tax information in 1789-1790 for the following counties: Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire and Midlothian.

Male Servant Tax 1789-1790, Volume 14

Volume 14 contains male servant tax information in 1789-1790 for each of the following burghs: Aberdeen, Annan, Anstruther Easter, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, North Berwick, Peebles, Perth, Queensferry, Rothesay, St. Andrews, Stirling, Stranraer, Tain and Wigtown.

Male Servant Tax 1790-1791, Volume 15

Volume 15 contains male servant tax information in 1790-1791 for each county except Orkney.

Male Servant Tax 1790-1791, Volume 16

Volume 16 contains male servant tax information in 1790-1791 for each of the following burghs: Aberdeen, Annan, Anstruther Easter, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, North Berwick, Peebles, Perth, Queensferry, Rothesay, St. Andrews, Stirling, Stranraer, Tain and Wigtown.

Male Servant Tax 1791-1792, Volume 17

Volume 17 contains male servant tax information in 1791-1792 for each county except Orkney.

Male Servant Tax 1791-1792, Volume 18

Volume 18 contains male servant tax information in 1791-1792 for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, St. Andrews, Stirling, Stranraer, Tain and Wigtown.

Male Servant Tax 1792-1793, Volume 19

Volume 19 contains male servant tax information in 1792-1793 for each county except Orkney.

Male Servant Tax 1792-1793, Volume 20

Volume 20 contains male servant tax information in 1792-1793 for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inveraray, Irvine, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, St. Andrews, Stirling, Tain and Wigtown.

Male Servant Tax 1793-1794, Volume 21

Volume 21 contains male servant tax information in 1793-1794 for each county except Orkney. This volume also contains information on the following burghs: Elgin, Inveraray, Queensferry, and Stirling.

Male Servant Tax 1793-1794, Volume 22

Volume 22 contains male servant tax information in 1793-1794 for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Brechin, Crail, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Peebles, Perth, Queensferry, St. Andrews, Stirling, Stranraer, Tain and Wigtown.

Male Servant Tax 1794-1795, Volume 23

Volume 23 contains male servant tax information in 1794-1795 for each county.

Male Servant Tax 1794-1795, Volume 24

Volume 24 contains male servant tax information in 1794-1795 for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Crail, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Perth, Queensferry, Rutherglen, St. Andrews, Stirling, Stranraer, Tain and Wigtown.

Male Servant Tax 1795-1798, Volume 25

Volume 25 contains male servant tax information in 1795-1796 for each county except Orkney. The following counties show information between 1796-1797: Caithness, Cromartyshire, Lanarkshire, Morayshire, Nairnshire, and Sutherland. Midlothian and Ross-shire show information between 1796-1798.

Male Servant Tax 1797-1798, Volume 26

Volume 26 contains male servant tax information in 1797-1798 for each of the following burghs: Aberdeen, Arbroath, Annan, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dyasrt, Edinburgh, Elgin, Forres, Glasgow, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Montrose, North Berwick, Perth, Queensferry, St. Andrews, Stirling, Stranraer, Tain and Wigtown.

Male Servant Tax 1797-1798, Volume 27

Volume 27 contains male servant tax information in 1797-1798 for each county except Orkney. The following counties also show information between 1796-1797: Midlothian, Morayshire, and Nairnshire.