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 Coldingham parish, 1797 (National Records of Scotland, E326/11/1)
1797 Augt 30th
Jacob Bogue, Halydown, 1, -, 1, 5s
William Smith, Cold law, 1, -, 1, 5s
Revd Mr Landells minr, 1, 1, -, 3s
James Dickson Esqr. Northfield, 1, 1, -, 3s
Robert Anderson Lumisdean, 1, -, 1, 5s
William Reid, Downlaw, 2, -, 2, 10s
Robert Johnston, Whitfield, 1, -, 1, 5s
John Home, East Press, 2, -, 2, 10s
Dr Dunbar, Houndwood, 1, 1, -, 3s
James Home, Fairslaw, 1, -, 1, 5s
William Clerk, Greenhead, 1, -, 1, 5s
Total: 13, 3, 10, 2 pounds 19s –
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.