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 The tax was eventually repealed in 1851.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 20 records.
|Date||Taxpayer||Taxable items||Duty paid||Tax||Source ref|
|19 Sep 1785||Captn. Duncan of Sampfurd||2 servants: Jean Renton Cookmaid, Mary Stewart Cham[ber] maid||7s. 6d.||Female Servants Tax||E326/6/1/94|
|28 Jul 1786||Captn. Duncan of St ford||2 servants: Cathn. Forres House servant, Euphan Henderson Cham[ber]m[ai]d||10s.||Female Servants Tax||E326/6/5/102|
|10 Aug 1787||Capt. Alexr. Duncan St Fourd||2 servants: Isobell and Nelly Reids house maids||10s.||Female Servants Tax||E326/6/9/104|
|19 Sep 1785||John Gillespie Esq of Kirkton||1 servant: Margaret Rannie House serv[an]t||1s. 10.5d.||Female Servants Tax||E326/6/1/94|
|28 Jul 1786||John Gillespie Esq of Kirkton||1 servant: Jean Youll Housemaid||2s. 6d.||Female Servants Tax||E326/6/5/102|
|10 Aug 1787||John Gillespie Esq of Kirkton||1 servant: Jean Bell house maid||2s. 6d.||Female Servants Tax||E326/6/9/104|
|2 Aug 1788||John Gillespie Esq Kirktown||1 servant: Mary Remnie Housem[ai]d||2s. 6d.||Female Servants Tax||E326/6/13/92|
|24 Jul 1789||John Gillespie of Kirkton||1 servant: Mary Rannie House S[ervan]t||2s. 6d.||Female Servants Tax||E326/6/17/99|
|27 Jul 1790||John Gillespie Esq Kirkton||1 servant: Mary Ranny housem[ai]d||2s. 6d.||Female Servants Tax||E326/6/21/90|
|1 Jul 1791||John Gillespie Esq Kirktonn||1 servant: Mary Ranny houseserv[an]t||2s. 6d. +3d.||Female Servants Tax||E326/6/25/85|
|24 Jul 1789||William Gordon Woodhaven||1 servant: Ann Dickson House S[ervan]t||2s. 6d.||Female Servants Tax||E326/6/17/99|
|27 Jul 1790||William Gordon Woodhaven||1 servant: Ann Dickson housem[ai]d||2s. 6d.||Female Servants Tax||E326/6/21/90|
|24 Jul 1789||The Honble. Robt. Lindsay Forgan||4 servants: Mrs Chrystie Housekeeper, Jean Carmichael Cookmaid, Euphie Wilkie Cham[be]rmaid, Pegie Chrystie Laundrym[ai]d||£2||Female Servants Tax||E326/6/17/99|
|1 Jul 1791||Robert Stewart Esq Sampford||4 servants: Catharine Lyon Housekeeper, Mary Duff Cham[ber]maid, Margt. Rollo Cookmaid, Ann mackie Laundrymaid||£2||Female Servants Tax||E326/6/25/85|
|19 Sep 1785||Total Forgan parish||3 servants||9s. 4.5d.||Female Servants Tax||E326/6/1/94|
|28 Jul 1786||Total Forgan parish||3 servants||12s. 6d.||Female Servants Tax||E326/6/5/102|
|10 Aug 1787||Total Forgan parish||3 servants||12s. 6d.||Female Servants Tax||E326/6/9/104|
|24 Jul 1789||Total Forgan parish||6 servants||£2 5s. 0d.||Female Servants Tax||E326/6/17/99|
|27 Jul 1790||Total Forgan parish||2 servants||5s. 0d.||Female Servants Tax||E326/6/21/90|
|1 Jul 1791||Total Forgan parish||5 servants||£2 2s. 6d. + 4s. 3d.||Female Servants Tax||E326/6/25/85|