Historic Personal Taxes in the 18th Century
Various personal taxes were raised at different times from 1748. There were separate schedules for each tax but not all records survive. This page has transcripts of the schedules for Forgan parish from 1748 to 1798. The records are held by the National Records of Scotland, ref. E326 and the originals are online at ScotlandsPlaces, which has an overview of the records and transcripts of some of the documents. Interpreting old documents can produce different results.
The following taxes are included here:
Carriage Tax 1785-98 sorted by name, sorted by date,
Cart Tax 1785-98 sorted by name, sorted by date,
Clock and Watch Tax 1797-98 sorted by name
Dog Tax 1797-98 sorted by name
Farm Horse Tax 1797-98 sorted by name, sorted by date,
Female Servants' Tax 1785-92 sorted by name, sorted by date,
Horse Tax 1785-98 sorted by name, sorted by date,
Inhabited House Tax 1778-98 sorted by name, sorted by date,
Male Servants' Tax 1777-98 sorted by name, sorted by date,
some Window Tax 1748-60 sorted by name, sorted by date, the remaining Window Tax 1761-98 will appear here shortly.
From 1798 taxes were payable to a single consolidated fund. These were entered on a single schedule, which included houses and windows, inhabited houses, male servants, carriages, riding and carriage horses, horses used in husbandry and trade and mules, and dogs. The consolidated schedules survive for the year 5th April 1798 to 5th April 1799 only.
A note on the Window Tax - initially the rolls list properties with 10 or more windows but from 1762 onwards they list those with 8 or more windows and from October 1766 they list those with 7 or more. The tax was eventually repealed in 1851.
There are 23 records.
|Date||Taxpayer||Taxable items||Duty paid||Tax||Source ref|
|- Aug 1778||Mr Walker of Sampfoord||1 servant: Andrew Jameson, Gardener||15s. 0d.||Male Servants Tax||E326/5/1/92|
|24 Aug 1779||Mr Walker of Sampfoord||formerly one Servant now none||-||Male Servants Tax||E326/5/3/98|
|19 Sep 1785||Captn. Duncan of St ford||3 servants: Charles McFortone, Butler; James Edwards, Groom; Alex Lawson, Gardiner||£3 7s. 6d.||Male Servants Tax||E326/5/5/98|
|28 Jul 1786||Captn. Duncan St ford||3 servants: James Edwards, Groom; John Duncan, Gardiner; Chas. Mcfarlane, Butler||£4 10s. 0d.||Male Servants Tax||E326/5/7/107|
|10 Aug 1787||Captn. Duncan of St ford||3 servants: Charles Mcfarline, James Mcfarline, John Mcfarline - His Servants||£4 10s. 0d.||Male Servants Tax||E326/5/9/62|
|1 Jul 1791||John Berry Esq Tayfield||1 servant: John McIntosh, House Servt.||£1 5s. 0d. + 2s. 6d.||Male Servants Tax||E326/5/17/67|
|1 Jul 1791||Robt. Stewart Esqr St Ford||4 servants: James Johnston, Butler; William Archibald, Postillion; William Wright, House Servt.; Alexander Broadfoot, House Servt.||£6 + 12s. 0d.||Male Servants Tax||E326/5/17/67|
|1 Jul 1791||Total Forgan parish||5 servants||£7 5s. 0d. + 14s. 6d.||Male Servants Tax||E326/5/17/67|
|- Jul 1792||John Berry Tayfield||1 servant||£1 5s. 0d. + 2s. 6d.||Male Servants Tax||E326/5/19/75|
|- Jul 1792||Ro. Stewart of St Fort||4 servants||£6 + 12s. 0d.||Male Servants Tax||E326/5/19/75|
|- Jul 1792||Total Forgan parish||5 servants||£7 5s. 0d. + 14s. 6d.||Male Servants Tax||E326/5/19/75|
|18 Jul 1793||John Berry Esqr Tayfield||1 servant: Andw. Lanceman, Servant||£1 5s. 0d. + 2s. 6d.||Male Servants Tax||E326/5/21/81|
|18 Jul 1793||Robt Stewart Esqr St Fort||4 servants: Jas. Donaldson, House servt; Wm Archibald, Coachman; Robt. Bremner, Garder; Jas Archbald, House boy||£6 + 12s. 0d.||Male Servants Tax||E326/5/21/81|
|18 Jul 1793||Total Forgan parish||5 servants||£7 5s. 0d. + 14s. 6d.||Male Servants Tax||E326/5/21/81|
|4 Aug 1794||John Berry Esqr Tayfield||1 servant||£1 5s. 0d. + 2s. 6d.||Male Servants Tax||E326/5/23/81|
|4 Aug 1794||Robt Stewart Esqr St Fort||3 servants||£4 10s. 0d. + 9s. 0d.||Male Servants Tax||E326/5/23/81|
|4 Aug 1794||Total Forgan parish||4 servants||£5 15s. 0d. + 11s. 6d.||Male Servants Tax||E326/5/23/81|
|2 Oct 1797||Mr Berry Tayfield||1 servant: Wm Marshall, Ho[use] Servant||£1 5s. 0d. + 2s. 6d. + 2s. 6d.||Male Servants Tax||E326/5/25/82|
|2 Oct 1797||Miss Gillespie Kirktoun||1 servant: Jno [John] Orchyard, Gardner||£1 5s. 0d. + 2s. 6d. + 2s. 6d.||Male Servants Tax||E326/5/25/82|
|2 Oct 1797||Willm Gordon Woodhaven||1 servant: --, Postillion||£1 5s. 0d. + 2s. 6d. + 2s. 6d.||Male Servants Tax||E326/5/25/82|
|2 Oct 1797||Mr Stewart, St Fort||3 servants: Wm Archibald, Peter Wood, Ho[use] Servants both; Rob Bruner, Gairdner||£1 13s. 9d. + 6s. 9d.||Male Servants Tax||E326/5/27/54|
|2 Oct 1797||Mr Stewart St Fort||3 servants: Wm Archibald, Peter Wood, Ho[use] Servants; Rob Burner, Gardner||£4 10s. 0d. + 9s. 0d. + 9s. 0d.||Male Servants Tax||E326/5/25/82|
|2 Oct 1797||Total Forgan parish||6 servants (3 x 1, 1 x 3)||£8 5s. 0d. + 16s. 6d. + 16s. 6d.||Male Servants Tax||E326/5/25/82|