6/- and 10/- tax on dogs in 1808!

[LesleyB]

Hi all
Does anyone know, or can point me in the right direction? I think I may have the gist of it (see below re. Greyhounds) but if anyone knows more I'd be interested.
In 1808 (Canongate, Leith, St Cuthberts area) there were many taxes, one of which was a tax on dogs within a household. In 1808 there are two levels of tax on dogs (possibly in other years too, but I only looked at 1808!): a dog @ 6/- duty and a dog @ 10/- duty. What on earth was the difference? Was it based on:

• a. size of dog? (big ones are 10/-, little ones 6/- duty??)
  b. whether it was a working dog (which might provide food - rabbits, deer and the like or income from other work) or a less able dog?
  c. whether it was a pedigree-type dog or a non-specialised breed?
  d. Some other differentiaiton which I've not thought of yet!

I found this on Genuki for York for 1823, which would seem to suggest that hunting dogs possibly did attract a larger tax...
http://www.genuki.org.uk/big/eng/YKS/Mi ... x1823.html

DOGS. --For every greyhound kept by any person, whether his property or not, £1. For every other species of dog, where more than one is kept, 14s.
And every person who shall inhabit any dwelling-house, assessed to any of the duties on inhabited houses, or on windows or lights, and shall keep one dog and no more, not being of the above description, 8s. for such dog.
But this duty is not to extend to dogs not six months old; the proof of which to lie on the owner, on an appeal to the commissioners.
Persons compounding for their hounds, to be charged £36.

Any thoughts?
Best wishes
Lesley

[Maisie]

I was just browsing through that essential bed-time reading "The Laws of Excise" published 1873 (sad, I know) and found the following:

"The duties on dogs commenced in 1796, and, until the passing of the act in the text [the 1867 act introducing dog licences], were levied as an assessed tax. The duties varied in amount from time to time, and different rates were charged according to the kind of dog; but in 1853, on the revision of the assessed taxes, the duty was fixed at 12s for any description of dog."

So it looks like this was a national rather than a local tax, and enforced by the exciseman.

However, the maximum amount payable in respect of a pack of hounds was £23.2s and for greyhounds £5.5s irrespective of the number kept, you'll be glad to know.

Maisie

[DavidWW]

See http://www.nas.gov.uk/guides/taxation.asp

As can be seen, these records are part of what are termed Assessed Taxes, but this particular one was only in place for the years 1797-98, along with many other taxes levied to help fund the war against France.

In the Consolidating Act of 1798 most of these types of taxes were incorporated into so-called assessed tax schedules.

Thereafter it looks like Customs & Excise took over the situation from the Receivers-General in Scotland, and the various collectors in counties and burghs as regards dog licensing (taxation by another word!).

David

[LesleyB]

Hi Maisie
Thanks for the info. I was aware it was a national tax, but was just interested to know what kind of dogs fell into which category... I'm sure somewhere there must be a list. Comforting to hear your bedtime reading is a s bizarre as mine sometimes is! Interesting to hear about the rate for a pack of dogs too, thanks for that.

Hi David
Yes, I'd read that page. However, I can vouch for the fact that the dog tax was clearly in operation in the areas mentioned in 1808, 'cos I've seen the ledgers at NAS: E327/47 1807-1808 Assessed Taxes: Assessments: Canongate, Leith, St Cuthberts (N. & W.) and remaining parishes:

These comprise duties on windows, houses, male servants, carriages, carts, carriage and riding horses, horses used in trade and husbandry, dogs and (from 1801), horse dealers, armorial bearings and hair powder. From 1806 the assessments include the number of children for whom tax allowance was given.

Just incase anyone is interested, they were not making much off that hair powder tax by 1808 - did not see any mentions at all in that column - it was clearly not considered cool anymore to wear a powdered wig! (possibly the only income from that tax by that stage and in that area might have been the legal profession in Edinburgh)

Best wishes
Lesley