Got a bit carried away when I saw the word FREE .
Thanks for that - what ARE the valuation rolls???
The Lands Valuation (Scotland) Act, 1854 established a uniform valuation of landed property throughout Scotland, establishing an assessor in each of Scotland’s 35 counties and 83 royal and parliamentary burghs (eventually 90 burghs produced valuation rolls). The assessors compiled annual valuation rolls listing every house or piece of ground, along with the names and designations of the proprietor, tenant and occupier, and the annual rateable value. The rateable value was based on the annual rental value of each property (real, in the case of properties which were actually rented, or notional, in the case of an owner-occupied or otherwise unlet property). Occupations of occupiers are frequently but not always included. Valuation rolls rarely list any other residents in a property. For the early years after 1854, there is little detail about properties whose annual rental value was less than 4 pounds, unless they were on long leases. The Assessor in each county or parliamentary burgh had to draw up a valuation roll by 15 August each year, to allow appeals by any owners and occupiers who disputed the rateable values by 15 September following. Once the appeal process had ended, the resulting roll was authenticated and was made available for public inspection. The roll was in force from Whitsunday in the year of collection to the Whitsunday following. In Scotland the legal quarter day of Whitsunday (or Whitsun) was fixed at 15 May.
