I’ve added a transcript of the farm horse tax list for Coldingham parish in 1797. It includes the names of 88 owners and their addresses (many farms, and smaller locations), and the number of horses each used for husbandry or trade that were thus liable for tax. It’s interesting to see the long list of farms recorded, together with numbers of working horses giving an approximate guide to the scale of agriculture going on. But it’s also interesting to see how many other people had horses for small-scale husbandry or trade.
I’ve just put online my notes from the Coldingham clock and watch tax records of 1797. Only the returns for some parts of Scotland survive for this tax, and generally only the wealthier members of society are mentioned in it, because of the cost of buying a clock or a watch. But if you’re lucky enough to find relatives in there it’s a useful tax return. At Coldingham the men and one woman who appear in the 1797 clock and watch tax list were generally either wealthy farmers, landowners, or the local minister.
Having studied these records quite extensively in the past in Edinburgh I have grave doubts about how complete the clock and watch tax records are for some other parts of Scotland even where there seem to be surviving returns. It looks as though some only cover the rural parts of parishes, and not burghs. But that isn’t a problem in Coldingham, where it looks as though the return covers the whole parish. Sadly there are no surviving returns for Roxburghshire, and so nothing for my other one-place study, Melrose.
I’ve just put online my notes from the Coldingham 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, and sadly doesn’t include any of my ancestors. The list seems to be a mix of farmers, landowners, and local dignitaries, like the parish minister. Sadly the tax records don’t record the names of the dogs!