Ayton Local History Society
and
Ayton Heritage
====== Ayton Berwickshire ======
Ayton Tax Rolls
All the information in this section has been taken from ScotlandsPlaces. We are very grateful for having access to this information and for the transcribing work which has been done. Where transcriptions have been done, the Ayton information has been extracted and arranged in the following sections. Where abbreviations appear in the original text, and translations have been provided, the translation only is shown. Please refer to the original documents in ScotlandsPlaces if you want to see how it was originally written.
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.
Between 1785 and 1798 the owners of 2 or 4-wheeled carriages in Scotland paid tax on their carriages. In carriage tax rolls you will find the names of carriage owners and the types of carriage they owned, as well as the duty paid in tax .
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Between 1785 and 1798 the owners of 2, 3, or 4-wheeled carts in Scotland were taxed. The tax fell mainly on farmers and landowners in the rural areas and carters in the towns. Cart tax rolls list the names of cart owners and the types of cart they owned, as well as the duty paid in tax.
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Clock and watch tax rolls list the names of clock and watch owners as well as the number of clocks and watches they owned.
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A tax of 5 shillings on non-working dogs was levied in 1797-8. The resulting dog tax rolls provide information about owners of non-working dogs in Scotland and the number of dogs they owned.
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The farm horse tax rolls list the names of the owner and number of horses and mules used in husbandry or trade in 1797-1798.
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Carriage and Saddle Horse Tax Rolls
These volumes provide information on those who paid taxes on carriage and saddle horses in the late 18th century.
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In Scotland, taxes were levied on households employing 'non-essential' female servants between 1785 and 1792. Most of the servants listed were engaged in domestic work. The schedules are arranged by household, listing the name of each householder liable for the tax and usually the name and designation of each servant.
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The male servant tax was levied on the households employing 'non-essential' male servants from 1777 onwards. This excluded farm labourers, industrial workers and servants in businesses like shops and inns. The tax was aimed primarily at the wealthy in town and country who could afford domestic or personal servants (such as cooks, butlers, valets, grooms, gardeners and coachmen). The schedules are arranged by household, listing the name of each household liable for the tax and usually the name and designation of each servant.
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Hearth tax rolls list the people who were liable for tax on hearths (including kilns) in Scotland in the 1690s. They provide clues about the size of each building, place, estate or parish in the late 17th century. Heads of households of each building were liable for a tax of 14 shillings, payable at Candlemas 1691, and only hospitals and the poor were exempt. There were huge difficulties in collecting the tax, particularly in the Highlands, and attempts to collect the tax went on in some parts of Scotland until 1695.
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