Valuation of the Shire of Aberdeen for the year 1750

Archive Collection

Scope and Content

Twentieth century transcript of the 1750 land valuation for the Shire of Aberdeen.

At this time the Shire of Aberdeen included the town of Aberdeen as well as the surrounding countryside. Eight Presbyteries were included within its' boundary, namely Kincardine, Garrioch, Alford, Strathbogie, Turrif, Deer, Ellon and Aberdeen. The transcript is arranged by Presbytery, with the names of taxable persons and their qualifying lands listed by parish therein.

Administrative / Biographical History

Commissioners of Supply were introduced to Scotland in the seventeenth century. Commissioners were chosen from the wealthy land-owning classes of each of the old Scottish counties, and appointed, initially at least, for the specific purpose of allocating and collecting the cess , or land tax from their peers. The tax was first introduced on a regular basis in 1643, and records created in the course of its collection are known variously (depending on date and place) as land tax returns, valuation books, or stent rolls. From the middle ages, burghs had organised their own form of taxation in the form of feu charters, under which owners paid a fixed sum in perpetuity. The system of land tax introduced by the Exchequer in 1643 was however, eventually extended to cover the burgh authorities as well as the counties.

The Commissioners were later entrusted with other duties, such as the enforcement of the Education Act of 1696, and from 1718 shared responsibilities with the Justices of the Peace for roads and bridges. Their responsibilities were gradually diminished by local government reorganisation after 1832, in particular the Valuation of Lands Act of 1854, and the introduction of county councils in 1889, although they continued to work alongside county councils on joint police committees until 1929.

Arrangement

Single item

Conditions Governing Access

Open, subject to signature accepting conditions of use at reader registration sheet

Acquisition Information

Source not recorded

Other Finding Aids

Very brief collection level description available on Aberdeen University Library Catalogue, accessible online http://www.abdn.ac.uk/diss/library/

Alternative Form Available

No copies known

Conditions Governing Use

Subject to the condition of the original, copies may be supplied for private research use only on receipt of a signed undertaking to comply with current copyright legislation.

Permission to make any published use of material from the collection must be sought in advance from the Head of Special Libraries and Archives (e-mail: speclib@abdn.ac.uk ) and, where appropriate, from the copyright owner. Where possible, assistance will be given in identifying copyright owners, but responsibility for ensuring copyright clearance rests with the user of the material.

Appraisal Information

This material has been appraised in line with normal procedures

Accruals

No accruals expected

Related Material

The following records created by the old administrative units covering the historic counties of Aberdeen and Aberdeenshire are also deposited in this repository: The following records created by the old administrative units covering the historic counties of Aberdeen and Aberdeenshire are also deposited in this repository: Aberdeenshire land valuation books, 1634 - 1795 (transcripts for 7 years) (GB 231 MS 507) Aberdeenshire land valuation books, 1634 - 1795 (transcripts for 7 years) (GB 231 MS 507) Aberdeenshire land valuation books, 1644, 1649, 1667 (GB 231 MS 1037) Aberdeenshire land valuation books, 1644, 1649, 1667 (GB 231 MS 1037) Stent roll for the Burgh of Aberdeen, 1748 - 1749 (GB 231 MS 57) Stent roll for the Burgh of Aberdeen, 1748 - 1749 (GB 231 MS 57) Poll book of the Shire and Burgh of Aberdeen, 1696 (GB 231 MS 568) Poll book of the Shire and Burgh of Aberdeen, 1696 (GB 231 MS 568) Alphabetical index to the first 76 volumes of the Council Register of the City of Aberdeen from 1398 - 1800 (GB 231 MS 595) Alphabetical index to the first 76 volumes of the Council Register of the City of Aberdeen from 1398 - 1800 (GB 231 MS 595) Testimonials granted by the Baillies of Aberdeen Burgh, 1589 - 1603 (GB 231 MS 1050) Testimonials granted by the Baillies of Aberdeen Burgh, 1589 - 1603 (GB 231 MS 1050) Abstract register of sasines for Aberdeenshire, 1599 - 1606 (transcript made early 19th century) (GB 231 MS 837)

The main series of records for these authorities are deposited at Aberdeen City Archives, Town House, Broad Street, Aberdeen, AB10 1AQ. A catalogue of these records is available for consultation in the University Searchroom.

Additional Information

Not known

Geographical Names