Dog tax

Late eighteenth-century Britain saw a boom in taxes of all kinds. One was the dog tax, whose records for Scotland survive, and are held in Edinburgh. Taxes were levied on non-working dogs.

The columns below are Date of Survey, Names and Designations, Actual Number of Dogs, Number of Dogs at 3s. each, Number of Dogs at 5s. each, and Duty in L. s. d.

List of people recorded in the dog tax for Melrose parish, 1797 (National Records of Scotland, E326/11/2)

1797 Augt 29
David Murray, Greenwalls, 3, -, 3, 15s
Nicol Stenhouse, Whitelee, 2, -, 2, 10s
John Murray, Buckholm, 2, -, 2, 10s
1797 Octor 13
James Blaikie, Longhaugh, 2, -, 2, 10s
Robert Jardane, Homebyres, 3, -, 3, 15s
Donald Camron Esqr Blainslie, 1, -, 1, 5s
John Simpson, Do, 1, 1, -, 3s
Thomas Bertram, Sorlesfield, 2, -, 2, 10s
Andrew Mercer, herd Clackmae, 2, -, 2, 10s
p13:
1797 Octor 13
James Scott, Calfhill, 2, -, 2, 10s
Dr Bell, Easter Langlee, 2, -, 2, 10s
William Sommerville, Allanshaws, 2, -, 2, 10s
James Milne, Whitehill, 1, 1, -, 3s
James Usher, Toftfield, 2, -, 2, 10s
William Riddell, Prior Bank, 1, 0, 1, 5s
Andrew Lockie, Old Melrose, 1, 1, -, 3s
George Burnet, Newstead, 2, -, 2, 10s
Robert Chisholme, Coomslihill, 2, -, 2, 10s
John Grahame, Coomslie, 2, -, 2, 10s
William Easton, Haickburn, 2, -, 2, 10s
William Niccol, Easter Housebyres, 2, -, 2, 10s
George Mercer, Wilderhaugh, 1, 1, -, 3s
John Dickieson, Gattonside, 2, -, 2, 10s
John Rutherfurd, Bridgend, 1, -, 1, 5s
James Hardy, Newstead, 1, 1, -, 3s
John Mercer, Writer Melrose, 1, 1, -, 3s
David Brown writer, do, 1, 1, -, 3s
Isaac Haig Esqr Do, 2, -, 2, 10s
David Thyle Vintner do, 1, 1, -, 3s
Niccol Milne, Langlands, 1, 1, -, 3s
Adam Ormistone, Melrose, 2, -, 2, 10s
Thomas Baxter Melrose, 1, 1, -, 3s

Total: 53, 10, 43, 12 pounds 5s

The dog tax records are subject to Crown Copyright and a transcription is presented here under the terms of Crown Copyright Policy Guidance issued by HMSO.