The book or list of poleable persons within the shire of Aberdein and burgh within the same containing the names of the haill persons poleable and polemoney payable be them, conforme to their respective capacities .first day of Aprile 1696.
The book is indexed by presbytery and parish. Eight presbyteries were included in the shire and burgh of Aberdeen at this time, namely Kincardine, Garioch, Alford, Deer, Ellon, Turriff, Strathbogie, and Aberdeen (including both the new and old towns). The records of each parish are written in a different hand, and the Clerks and Commissioners names recorded therein. A list of pollable persons, with abode and sum of poll money due is recorded for each parish.