Valuation Rolls

The Lands Valuation (Scotland) Act in 1854 established Assessors’ offices in each county and the Royal Burgh of Scotland. Thus, from 1855, annual rolls were produced to show which properties were liable to pay local taxation (or domestic rates as they were commonly known).

The Rolls recorded the type of property, the owner, tenants (sometimes sub-tenants) and the rateable value of the property. In addition, up until the mid-twentieth century, they usually recorded the occupations of owners/occupiers.

The information on residents is seldom different from the Street Directories, although, on occasion, there may be Christian names for residents, especially female ones, that are not recorded in the Street Directory.

The Rolls for every ten years from 1855 to 1915 and every five years from 1915 to 1955 are available at General Register House (on their computers) and you can research these in person on the first floor of General Register House free of charge. To do so you must obtain a reader’s ticket.

http://www.nrscotland.gov.uk/research/visit-us/historical-search-room/readers-ticket

Rolls also can be researched on-line on your home computer at the Scotland’s People website. Searching the Valuation Rolls index costs 1 credit (approx. £0.23) per page of 25 index results, and 2 credits (£0.46) to view an image.

http://www.scotlandspeople.gov.uk/content/help/index.aspx?r=554&2080