Early Land Taxation, 1649 - 1820
This page has transcripts of some Cess or Land Tax Valuation Rolls from 1649 to 1820. Apart from the 1649 records, all the entries are based on the assessment made in 1656 which remained in use until 1854 when the new Valuation Rolls were created.
The records are held by the National Records of Scotland, ref. E106. The originals are online at ScotlandsPlaces which also has transcripts of the documents. Interpreting old documents can produce different results.
August 1649
[Source: Land Tax Rolls - various counties vol. 2]
[Unlike the other entries, this entry is the rent roll for the whole of Forgan parish, given as a mix of money and grain, and includes the tax paid to the exchequer.]
| Entry | Valuation | Notes | Source Ref |
|---|---|---|---|
| The Rooll off the Rentt off the sherifdome off fyffe … 4 August 1649 | E106/1/2/286 | ||
| forgond Parisch | E106/1/2/323 | ||
| The free Rentt payid to the heritors lyfrenters proper wedsetters and wthers within the Parisch off forgond | E106/1/2/323 | ||
| off money seven hundereth thretie fywe pund ane schiling seven pens | 735-01-7 | E106/1/2/323 | |
| off wheatt tuo boolls | 13-13-4 | E106/1/2/323 | |
| off Beare fourtie fywe chalder tuo boolls | 3489-13-4 | E106/1/2/323 | |
| off Meall and oatts sextie three chalder | 4284-00-00 | E106/1/2/323 | |
| Summa is aught thousand fywe hundereth tuentie tuo pund aught shillillings three peneis | 8522-08-3 | E106/1/2/323 | |
| More Payid in take teind and fewe dewtie | E106/1/2/323 | ||
| off money fourtie three pund sextein shillings | 43-16-00 | E106/1/2/323 | |
| off Beare tenne boolls | 48-06-8 | E106/1/2/323 | |
| Summa is nyntie tuo Pund tuo shillings aught penneis | 92-02-8 | E106/1/2/323 | |
| More Payid in mortifeid rentt | E106/1/2/323 | ||
| off money seventie sex pund | 76-00-00 | E106/1/2/323 | |
| off Wheatt sex boolls | 41-00-00 | E106/1/2/323 | |
| off Beare four chalder seven boolls | 343-10-00 | E106/1/2/323 | |
| off Eats and meall aught chalder fourtein bools three firletts | 606-13-4 | E106/1/2/323 | |
| Summa is ane thousand sextie seven Pund three shillings four penneis | 1067-03-4 | E106/1/2/323 | |
| More Payid to his mateis exeguer [majesty's exchequer] | E106/1/2/323 | ||
| off Quhytt aught boolls | 54-13-4 | E106/1/2/323 | |
| Summa off the whooll free rentt off this Parisch besyd whatt is Payid in mortifeid rentt and to his mateis exeguer is aught thousand sex hundereth and fourtein Pund ten shillings ellewen Pinneis | 8614-10-11 | E106/1/2/323 | |
| J S Bogie J:P: com [commissioner, who signed all the pages] | E106/1/2/323 |
1695
[Source: Land Tax Rolls for Fife vol. 1]
[This and subsequent entries are the valuations of land in Forgan parish. The proprietors of the land were the heritors of the parish. Only a few names are given : John Imbrie, Flass; Mr Hay, Morton; Mr Hamiltoun, Inverdovat; Mr Walker, part of St Fort; Mr Nairne, part of St Fort; Mr Leslie, Newton.]
| Entry | Valuation | Notes | Source Ref |
|---|---|---|---|
| St Andreus prysbetrie Forgane parish | E106/15/1/13 | ||
| Kirktoun Ane Thousand tuo hundreth and sixteen pund | 1216 | E106/15/1/13 | |
| Bank of Innerdovat Ane hundreth Threttie three pund | 133 | E106/15/1/13 | |
| John Imbrie of Flass Tuo hundreth fourtie four pund | 244 | E106/15/1/13 | |
| Mortoun Hay Ane hundreth sixtie on pund 6s 8d | 161-6-8 | E106/15/1/13 | |
| Wormitt tuo hundreth and on pund | 201 | E106/15/1/13 | |
| Innerdovat Hamiltoun three hundreth sixtie three pund 13s 4d | 363-13-4 | E106/15/1/13 | |
| St Foord Walker three hundreth fourtie on pund | 341 | E106/15/1/13 | |
| Woodhaven Ane hundreth eightie tuo pund 13s 4d | 182-13-4 | E106/15/1/13 | |
| Harlawsheills Ane hundreth tuentie six pund | 126 | E106/15/1/13 | |
| St Foord Nairne Ane thousand three hundreth & nyne pund 13s 4d | 1309-13-4 | E106/15/1/13 | |
| Neutoun Lessly six hundreth and fourtie pund 10s | 640-10-0 | E106/15/1/13 | |
| Litle Friertoun tuo hundreth tuentie sex pund 10s | 226-10-0 | E106/15/1/13 | |
| Summa fyve thousand ane hundreth fourtie fyve pund 6s 8d | 5145-6-8 | E106/15/1/13 |
1697
[Source: Land Tax Rolls for Fife vol. 2]
| Entry | Valuation | Notes | Source Ref |
|---|---|---|---|
| The new book of vallouatione of the shyre off fyff | E106/15/2/1 | ||
| St Andrews presbitrie, Forgane parish | E106/15/2/7 | ||
| Kirkton Ane thousand tuo hunderith & sextin pund | 1216 | E106/15/2/7 | |
| Bank of Innerdovat Ane hunderith threttie thrie pund | 133 | E106/15/2/7 | |
| Flas Tuo hunderith fourtie four pund | 244 | E106/15/2/7 | |
| Morton hay Ane hunderith sextie on pund 6s 8d | 161-6-8 | E106/15/2/7 | |
| Wormitt Tuo hunderith & on pund | 201 | E106/15/2/7 | |
| Innerdovat Thrie hunderith sextie thrie pund 13s 4d | 363-13-4 | E106/15/2/7 | |
| St foord walker Thrie hunderith fourtie on pund | 341 | E106/15/2/7 | |
| Woodhaven Ane hunderith eightie tuo pund 13s 4d | 182-13-4 | E106/15/2/7 | |
| Harlaw sheills Ane hunderith tuentie sex pund | 126 | E106/15/2/7 | |
| St foord nairne Ane thousand thrie hunderith & nyne pund 13s 4d | 1309-13-4 | E106/15/2/7 | |
| Neutoun Leslie sex hunderith & fourtie pund 10s | 640-10-0 | E106/15/2/7 | |
| Litle friarton Tuo hunderith tuentie sex pund 10s | 226-10-0 | E106/15/2/7 | |
| Summa fyve thousand Ane hunderith fourtie fyve pund 6s 8d | 5145-6-8 | E106/15/2/7 | |
| Da: Malcolme clk [clerk, who signed all the pages] | E106/15/2/7 |
1771
[Source: Land Tax Rolls for Fife vol. 3]
| Entry | Valuation | Notes | Source Ref |
|---|---|---|---|
| St Andrews Presbitry, Forgan Parish | E106/15/3/12 | ||
| Flass | 244 | E106/15/3/12 | |
| Friertoun | 505 | E106/15/3/12 | |
| Little Friertoun | 226-10-0 | E106/15/3/12 | |
| Harloschiels & Woodhaven | 308-13-4 | E106/15/3/12 | |
| Innerdovat | 723-9-7 | E106/15/3/12 | |
| Kirktoun | 711-8-0 | E106/15/3/12 | |
| Mortoun | 161-8-0 | E106/15/3/12 | |
| Neuton | 640-10-0 | E106/15/3/12 | |
| Scotscraig | 314-3-4 | E106/15/3/12 | |
| Newport Dondee | 64-16-10 | E106/15/3/12 | |
| St ford | 1044-6-6 | E106/15/3/12 | |
| Wirmot | 201 | E106/15/3/12 | |
| [Total] | 5145-5-7 | E106/15/3/12 | |
| James Moncrief [who signed all the pages] | E106/15/3/12 |
8 January 1811
[Source: Land Tax Rolls for Fife vol. 4]
[The notes made on this entry could be references to other documents concerning the lands. There are now several more names given. The rate of taxation is also given : 18s. 1d. Sterling per £100 Scots - by my reckoning this is a rate of almost 11%.]
| Entry | Valuation | Notes | Source Ref |
|---|---|---|---|
| Valuation Book of The County of Fife. Land Tax at 18/1 Stg per £100 Scots of Old Valued Rent. | E106/15/4/1 | ||
| St Andrews Presbytery, Forgan Parish | E106/15/4/1 | ||
| Archd. Stewart proprietor [of] Flass | 244 | F.1192 | E106/15/4/1 |
| do. Part of Friarton | 220-6-11 | F.1192 | E106/15/4/1 |
| do. Harleyshills & Woodhaven | 308-13-4 | F.1192 | E106/15/4/1 |
| do. St. Fort | 1044-16-11 | F.1192 | E106/15/4/1 |
| do. Little Friarton | 226-10-0 | (F.1192) | E106/15/4/1 |
| Hugh Hay proprietor [of] Morton | 161-6-8 | (F.360) | E106/15/4/1 |
| Alexr. Wedderburn proprietor [of] Wormit | 201 | (F.2089) | E106/15/4/1 |
| Lord Dundas proprietor [of] Newton | 640-10-0 | (F.1197) | E106/15/4/1 |
| David Gillespie proprietor [of] Kirkton | 711 | (F.450 - £88.6.1) (F.1365) | E106/15/4/1 |
| do. Part of Friarton | 284-13-1 | (F1365) (& F1192) | E106/15/4/1 |
| John Berry proprietor [of] Bank and Lightons land and Innerducat | 723-9-7 | (F.370) (F.2111 - Part of Inverdovat £95) Ch. of Scotland | E106/15/4/1 |
| do. Newport | 64-16-10 | (F.370) | E106/15/4/1 |
| William Dalgleish proprietor [of] Causewayhead | 314-3-4 | (F.370) | E106/15/4/1 |
| [Annotated against the Berry & Dalgleish entries : ] Part conveyed to Church of Scotland OVR [old valued rent] £98-4/- Scots | E106/15/4/1 | ||
| [Total] | 5145-6-8 | E106/15/4/1 |
1 January 1820
[Source: Land Tax Rolls for Fife vol. 5]
[This entry is a typescript transcript (undated) which shows the changes made to the lands over the years up to 1820. Note that the values are still those assessed in 1656.]
| Entry | Valuation | Notes | Source Ref |
|---|---|---|---|
| State of the Valued Rents of the Heritors of the County of Fife on the 1st January 1820 | E106/15/5/1 | ||
| The following state of the Valued Rents of the County of Fife is intended to shew the whole changes which have been authorised by the Commissioners of Supply on the Revaluation Book made up by the Commissioners in the year 1695. The order in which the Presbyteries, Parishes and valued Rents stand in the Revaluation Book has been invariably observed, at least as far as possible. Where Valued Rents have been split into others, the warrants of this are referred to by the letter D with the dates of the warrants and the numbers of the Abbreviates which were madeout shewing the substance of the different disjunctions. Notes have also been added. They will be found, to shew what sums make up the cumulo Valued Rents which are split into others, when these sums are numerous; and also to explain many circumstances which could not have been well introdued into the state without encumbering it with explanations and extending it to a greater length than was judged proper. |
E106/15/5/2 | ||
| St Andrews Presbytery, 21. Forgane Parish | E106/15/5/52 | ||
| John Gillespie of Kirkton per D. 1 August 721 No. 32 | 711-0-0 | E106/15/5/52 | |
| Friarton purchased by Robert Stewart per D. 19 January 1797 No. 568 | 220-6-11 | E106/15/5/52 | |
| do. by Dr. Gillespie per do. | 284-13-1 | E106/15/5/52 | |
| Sum of 'Kirkton' | 1216-0-0 | E106/15/5/52 | |
| Bank of Innerdovat Note 1. | 133-0-0 | E106/15/5/52 | |
| John Imbrie of Flass | 244-0-0 | E106/15/5/52 | |
| Morton Hay | 161-6-8 | E106/15/5/52 | |
| Innerdovat | 363-13-4 | E106/15/5/52 | |
| One half of Lightons lands of Innerdovat of old belonging to David Lindsay per D. 5 August 1800 No. 616 : £135-8-1.5 | E106/15/5/52 | ||
| One half of do. which belonged to A Balfour per do. : £135-8-1.5 | E106/15/5/52 | ||
| Sum being part of St. Ford Nairne per D. 2 Febry 1725 No. 55 : £270-16-3 | E106/15/5/52 | ||
| Causewayhead belonging to William Dalgleish per D. 8 March 1743 No. 174 : £314-13-9 | E106/15/5/52 | ||
| Guildry of Dundee for Newport Dundee per D. 6 March 1746 No. 188 : £20-16-10 | E106/15/5/52 | ||
| Land of Nether St. Ford of which the Superiority was liferented by Thomas Rattray per D. 17 March 1768 No. 335 : £313-16-8.8 | E106/15/5/52 | ||
| Haysmill and Mill lands do. per do. : £118-7-1.2 | E106/15/5/52 | ||
| St. Foords remaining lands per do. : £612-2-8 | E106/15/5/52 | ||
| Sum (being St. Ford Nairne £1309-13-4 [and] St. Ford Walker £341-0-0) | 1650-13-4 | E106/15/5/52 | |
| Carried over | 3969-13-4 | E106/15/5/52 | |
| Brought forward | 3969-13-4 | E106/15/5/53 | |
| Woodhaven | 182-13-4 | E106/15/5/53 | |
| Harlansheills | 126-0-0 | E106/15/5/53 | |
| Newton Leslie | 640-10-0 | E106/15/5/53 | |
| Little Friarton | 226-10-0 | E106/15/5/53 | |
| Summa | £5145-6-8 | E106/15/5/53 | |
| 21. Forgan Parish - Note 1: | E106/15/5/176 | ||
| The following valued Rents were once united vizt:- | E106/15/5/176 | ||
| Bank of Innerdovat : £133-0-0 | E106/15/5/176 | ||
| Innerdovat : £363-13-4 | E106/15/5/176 | ||
| Part of St. Ford Nairn per D. 2 February 1725 No. 55 : £270-6-3 | E106/15/5/176 | ||
| Sum. : £767-9-7 | E106/15/5/176 | ||
| And this sum of £767-9-7 was disjoined as follows: | E106/15/5/177 | ||
| Guildry of Dundee's purchase from Gavin Hamilton of Innerdovat per D. 8 November 1750 No. 220 : £44-0-0 | E106/15/5/177 | ||
| Remainder of Innerdovat : £723-9-7 | E106/15/5/177 | ||
| [Sum] : £767-9-7 | E106/15/5/177 |