Land Tax

1. What do I do with entries that run over more than one line?
Don’t take ‘line’ literally - if the entry runs on, ignore the line break.

2. What do I do with complex entries?
The layout varies from one book to another. In some, the layout is best represented by putting side calculations in the ‘proprietor and land’ field and just the final column valuations (the totals for each proprietor) in the ‘valuation’ field. In others, it works better to break the complex item down and put all the money sums in the ‘valuation’ field. Aim for consistency within a book.

3. ABSTRACT OR INDEX ONLY - The printed page is separated into two/three columns, how do I transcribe these?
On pages where the text is printed in two or three columns (usually Abstracts and Indexes) please transcribe these in one single column.

4. My page has columns but is not an abstract or index, how do I keep the column details separate?
When the information requires to be transcribed into a single box but has a number of columns of detail the columns should be separated by a double dash --
For Example:
John Smith -- The Buildings -- £1.10.6

5. What if the information won’t fit in the field?
There is a character limit on each field, which may make it necessary to cut up a long entry.

6. How do I show totals?
Sometimes there is a wording, e.g. ‘in all’, but if not you can add ‘[total]’, ‘[sub-total]’, ‘[running total]’etc.

7. What if the valuation is in kind rather than in money?
This is usual in the Orkney books. For some layouts, the data entry form has headings for meal, butter, etc.
Otherwise, there are two main situations. For simple entries where the amount in kind is converted into an amount in money, put only the money amount in the ‘valuation’ field and the rest in the ‘proprietor and land’ field.
There are also complex entries where various amounts are given for the same proprietor, e.g. for different places or different categories of rental income. In these cases, break down the complex entry according to its own logic, and if necessary enter amounts in kind (or a mixture of amounts in kind and in money) in the ‘valuation’ field.

8. Do I transcribe hand-written annotations on printed pages?
In general, include all information. However, some of the Land Tax books have cryptic annotations in red and green ink, presumably from a matching-up exercise with some other set of records (e.g. "F.123", "Crown", "Breadalbane", "Prince"). These should be ignored and a Transcriber's note added to each relevant page along these lines: "Annotations in red and/or green ink have not been transcribed." Example here

Only include the red annotations if they contain meaningful information, e.g. about transfers of land. Transcribe the original black text and tick the note box for that line, then in the 'Transcribe other information box' add [Note - the line details]: and then the updated information that is in red.

Otherwise, additional notes associated with particular entries should be transcribed along with the entry.

Note that this is different from the treatment of contemporaneous alterations to manuscript books, where we simply accept the changes and ignore the scored out material.

9. Where do I put signatures?
Signatures go in ‘Transcribe other information’, e.g. ‘[signed] Robert Rutherfurde’.

10. What if the valuation is given in words as well as figures?
Include both, with the valuation in words in the text field (usually 'Proprietor and Lands'). Please also expand the monetary designations if they are shortened (Lib [Pounds], ss or sh [Shillings] and d [pennies].

11. How do I deal with money which has a fraction?
Fractions should be typed as plain text. As of 9/11/15 we are no longer using small formatted fractions.

12. How do I transcribe the letters associated with the money?
M.s.d should be transcribed as M [Merks], s [shillings] and d [pence] or [pennies] - do NOT add a £ sign in front of the amount. It should be in our standard format of x.x.x
Lib. Sh or ss. d should be transcribed as Lib [Pounds] Sh [Shillings] d [Pence] or [pennies] - A £ should always be added to the front of these amounts - £x.x.x

13. 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’ on this page If there's any doubt or ambiguity about what it refers to, don't offer interpretation, just leave it as 'there'.

. 14. There are dashes or dots in the duty field, how do I treat these?
If there are figures missing in the duty column and just a -; ", or = written please enter 0, eg £15.-.- should be entered as £15.0.0

15. General Transcription Guidance
Please remember to follow the general transcription guidance for Tax Records:
Names should be expanded i.e. Wm should be transcribed as William
Money format should be: £x.x.x if it is in pounds and x.x.x if it is Merks
Date format should be d(d) mmm yyyy
Do/Ditto Whatever this is pertaining to should be transcribed in full. Do not repeat do/ditto.
Columns should be separated by a double dash --
Roman numerals should be converted to Arabic

Please read the General FAQs for Tax Records here:
Please remember on every page there is a Transcription Guide Tab with a link to a pdf guide for Land Taxes.

16. Abbreviations
Useful abbreviations
Attor -- Attor [Attour]
Abovespeit -- Abovespeit [Abovespecefeit]
Assignn -- Assignation
Beforspeit -- Beforspeit [Beforspecefeit]
Ch. -- Charter
Chald -- Chald [Chalder]
comp. -- comprehending
Confn -- Confirmation
d -- [pennies]
Deduced -- Deduced [Deduced]
Disp -- Disposition
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
P.S. -- Precept of Sasine
Qch -- Qch [Quhich] (i.e. which)
Qlk -- Qlk [Quhilk] (i.e. which)
Qroff -- Qroff [Quhairoff] (i.e whereof)
Resignn -- Resignation
rexive = respective(ly), from confusion of ‘x’ and ‘p’
Sd -- Sd [Said] also plural sds
sh -- sh [shilling]
ss -- ss [shilling]
subd = subscrived (i.e. signed), also Scots subt = subscrivt
Suma -- Suma [Summa]
throf (with thorn) = thereof
Trs -- Trustees
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'

Contributor: Caroline Macafee