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Land Tax records.

 Subject
Subject Source: Other Source
Scope Note: Records concerning the assessment and payment of Land Tax ('Cess' in Scotland), a tax paid annually in respect of the beneficial ownership of land. Originally levied in 1692, the tax was abolished by the Finance Act 1963, s.68.

Found in 11 Collections and/or Records:

‘Assumption of the benefices’, copy, 18th century, of a book of assumptions, tax rolls of church properties, and retour of Fife.

 File
Identifier: Adv.MS.31.3.13
Scope and Contents The description of the manuscript in the folio catalogue (F.R.186) includes the reference: Jac.V.3.1.The contents are as follows: (i) An abridgement of part of the valuation, 1551 (page 5); (ii) The rent paid to the King out of the surplus of the thirds of benefices (page 48); (iii) Various taxt rolls of Benefices and church property - temporality as well as spirituality, chiefly early 17th century (page 51); (iv) List of Religious houses (page 185); (v) Copy of a retour,...
Dates: 16th century-early 17th century.

Cess book for Berwickshire., 1736-1748.

 Item
Identifier: MS.5440
Scope and Contents

The volume is dated 1736 and is described on folio 7 as 'made out from the old authentic Rolls of the Shire, particularly that of 1694'.

There is a list of changes made between 1737 and 1748 (folios 36 verso-39 verso) and indexes of parishes and proprietors (folios 3-6).

Dates: 1736-1748.

Cess book for Berwickshire., 1736-1749.

 Item
Identifier: MS.5441
Scope and Contents

The cess book incorporates some of the changes made between 1737 and 1748 noted in MS.5440 and notes other changes, the latest in 1749.

Dates: 1736-1749.

Cess books for Berwickshire., 1736-1749.

 Sub-Series
Identifier: MSS.5440-5441
Scope and Contents From the Fonds:

The Nisbet papers fall into four groups, belonging respectively to the Nisbets of that Ilk, the original owners of the estate; the Kers (later Carres) of Cavers and West Nisbet; who acquired the estate in 1649; the Chisholmes of that Ilk, connected by marriage to Charles St Clair, 15th Lord Sinclair, who succeeded to the estate some time before 1813; and William Molleson, probably related to the sister of Charles St Clair, de jure 13th Lord Sinclair.

Dates: 1736-1749.

General and East Lothian papers., 1541-1891, undated.

 Sub-Series
Identifier: MSS.14750-14756
Scope and Contents From the Series: The papers catalogued here are especially rich in political material, 17th century-19th century, in estate and local affairs correspondence and papers, 16th century-20th century, in financial and legal material, 15th century-20th century, and in personal, household and estate accounts, 17th century-19th century. There is material concerning India in the correspondence and papers of the 8th, 9th and 10th Marquesses of Tweeddale, and concerning the Peninsular War in the correspondence and...
Dates: 1541-1891, undated.

Household and personal accounts and receipts of the Cameron family., 1643-1899, undated.

 Series
Identifier: Acc.9174/16-29
Scope and Contents From the Collection: Thepapers comprise letters of and to members of the Cameron of Fassifern family (chiefly John Cameron of Fassifern, Sir Ewen Cameron of Fassifern and Sir Duncan Cameron of Fassifern, and, to a lesser extent, Sir Ewen Cameron of Lochiel and Donald Cameron of Lochiel), estate and household papers, legal deeds and accounts and other papers concerning Lieutenant Colonel John Cameron and his regiment, the 92nd Foot. A miscellaneous section includes inventories of furniture and books at Fassifern...
Dates: 1643-1899, undated.

Microfilm of books of Assumption.

 Item
Identifier: Mf.Sec.MSS.482
Scope and Contents

The contents are as follows: Book of Assumption of Beneficies (Adv.MS.31.3.12);

‘Assumption of the benefices’, copy, 18th century, of a book of assumptions, tax rolls of church properties, and retour of Fife, 16th century-early 17th century (Adv.MS.31.3.13);

Copies by Sir James Balfour of chiefly rentals, 16th century-1628, of Church and Crown lands in Scotland (Adv.MS.31.3.16).

Dates: 16th century-17th century.

Receipt for cess on lands of Easterseat of Foulshields., 1690.

 Item
Identifier: Acc.9843/25
Scope and Contents From the Record Group:

Papers, nearly all formal documents, mostly relating to the lands of Foulshields and the families associated with them. The papers are principally those of the Wardrops and their heirs, the Scotts, but also include documents relating to Shaw, Kinloch, Baillie, Weir, and Carmichael families.

Dates: 1690.

Valuation and cess book for the county of East Lothian., 1777-1778.

 Item
Identifier: MS.14753
Scope and Contents From the Series: The papers catalogued here are especially rich in political material, 17th century-19th century, in estate and local affairs correspondence and papers, 16th century-20th century, in financial and legal material, 15th century-20th century, and in personal, household and estate accounts, 17th century-19th century. There is material concerning India in the correspondence and papers of the 8th, 9th and 10th Marquesses of Tweeddale, and concerning the Peninsular War in the correspondence and...
Dates: 1777-1778.