Hearth Tax

1. How do I transcribe thorn and yogh?
Transcribe thorn as ‘th’, yogh as ‘z’.

2. How do I transcribe ß (scharfes s)?
This ligature of a long and short ‘s’ is usually just a double ‘s’, but occasionally it is an abbreviation for ‘ses’, e.g. ‘office houß’, in a context where this is clearly plural.

3. Abbreviations:
Attor -- Attor [Attour]
Abovespeit -- Abovespeit [Abovespecefeit]
Beforspeit -- Beforspeit [Beforspecefeit]
Chald -- Chald [Chalder]
Deduced -- Deduced [Deduced]
Execr -- Execr [Exchequer]
Forsd -- Forsd [Forsaid], also plural forsds
Ie -- Ie [Inde]
Itm -- Itm [Item]
mr = master, e.g. Mrton = Masterton
Maties -- Maties [Majesties]
Moey -- Moey [Money]
pd = paid, also Scots pt = payit
Qch -- Qch [Quhich] (i.e. which)
Qlk -- Qlk [Quhilk] (i.e. which)
Qroff -- Qroff [Quhairoff] (i.e whereof)
rexive = respective(ly), from confusion of ‘x’ and ‘p’
Sd -- Sd [Said] also plural sds
subd = subscrived (i.e. signed), also Scots subt = subscrivt
Suma -- Suma [Summa]
throf (with thorn) = thereof
umqll = umquhill (i.e. late, deceased)
vyrs / vthrs -- vthrs [vthers]
Wrin -- Wrin [Written]
Wtin -- Wtin [Within]
Yr or Thr -- Thr [There]
Yor -- Yor [Younger]
Yrof/ Throf -- Throf [Thereof]
The letter thorn transcribed as 'th'

4. Do I treat 'there' as meaning 'ditto'?

In the Hearth and Land taxes, where the format is less rigid, we should proceed with discretion, and not expand 'there' as a ditto unless it's very clear that it's being used in that way (i.e. to avoid having to repeat the place-name), e.g. ‘in Stain’. If there's any doubt or ambiguity about what it refers to, don't offer interpretation, just leave it as 'there'.

Contributor: Caroline Macafee

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