A tax of 5 shillings on non-working dogs was levied in 1797-8. The resulting dog tax rolls provide information about owners of non-working dogs in Scotland and the number of dogs they owned.
|Dog tax, volume 01||
This volume contains information on dog taxes paid in Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Angus (Forfarshire), Inverness-shire, Kincardineshire, Kinross-shire, and Kirkcudbrightshire.
|Dog tax, volume 02||
This volume contains information on dog taxes paid in the counties of Lanarkshire, Midlothian, Morayshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Stirlingshire, Sutherland, West Lothian, and Wigtownshire.