National Records of Scotland (NRS) holds several series of records relating to taxation. Until the 17th century taxation was regarded as an extraordinary source of revenue levied for specific purposes such as the defence of the realm, the king's marriage or the knighting of his eldest son. Originally taxation fell on land and property with the barons, the burghs and the church sharing the burden. Details of late medieval taxation can be found in exchequer records but there are no actual accounts until James VI's reign. In the 17th century the government sought to broaden the tax base. Various early attempts at taxation can be found in taxation records in the Exchequer records (NRS reference E59-70).
