I’ve just put online my notes from the Melrose dog tax records of 1797. This tax was levied on non-working dogs, so presumably pets, including possibly former working dogs now too old to work. The list is relatively short, but I was quite pleased to see some ancestors pop up in there. Two 6xg-grandfathers: James Blaikie of Langhaugh, and James Usher of Toftfield. Both had two taxable dogs. I wish I knew what the dogs’ names were!