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 4 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 roll of Berwickshire, written partly, at least, by Joseph Robertson of Ladykirk, circa 1736, and compiled from records of various dates, particularly those of 1694.
Item
Identifier: MS.1017
Dates:
1694.
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.
Part of a cess roll of Fife, in a hand of the 17th century.
Item
Identifier: Adv.MS.31.6.16
Dates:
17th century.