Midlothian tax records 1735-1820 (NRS reference E327)
The Midlothian tax records are the working records of the Edinburgh county tax office. The records include land tax collection books, 1735- 1803; income tax assessments, 1799-1801, property tax assessments, 1803-12; small house duty collections books, 1803-12; militia and reserve army, deficiency assessments, 1805; cash books and ledgers for payments to militia wives and families, 1803-15.
Death duties (NRS reference IRS5-14)
Estate duty records relating to the various taxes levied on the estates of deceased persons are commonly known as death duties and are part of the records of the Inland Revenue in Scotland. These records begin in 1804. There is a closure period of 75 years on the modern records. The various registers and indexes provide information such as the relationship of beneficiaries to the deceased, date of death, names of executors and lawyers.
