Woman relaxing by a fireplace, c1900

Hearth Tax, 1691

By the 1690s the government needed to raise money to repay loans and maintain the army. It introduced a tax of 14 shillings on every hearth in Scotland. Each hearth owner is listed in this extensive survey which is transcribed and indexed here.

Misc. taxes, 18th and 19th centuries

A volunteer recently transcribed some of East Lothian's taxation records from the 18th century. This fascinating index allows researchers to search for their ancestors and study the ways in which people were taxed.