1909-10 Finance Act - Valuation Office: Field Surveys
Field Survey Books - Forgan Parish
The Scottish records are held by the National Records of Scotland in Edinburgh in class IRS. There is a detailed explanation of the records, the historical background to their creation, how to find them and how to use them, in their Research Guide.
Put simply, in an attempt to create a 'value added' property tax, every property in England, Wales and Scotland was surveyed and recorded, and given a value at a baseline date of 30 April 1909 against which added value could be assessed. The attempt was abandoned in 1920.
The surviving Scottish records are: 1. a set of maps (sample - part of East Newport); and 2. the field books containing the property descriptions (sample - No 416, Young's Garage). The usual way to find details about a property (or hereditament) is to access the maps, locate the property, find the number given to the property, and then look up that number in the field books. The numbers given to the properties are not in any apparent order, but the sequencing of them bears a resemblance to the order in the 1909 Valuation Roll.
For Forgan parish, many years ago I created copies of the maps and transcribed about a quarter of the field books. Those records have been made available here - linked to the present-day street address. The records are high on architectural description and go into detail about the condition of the wash-houses etc. Many of the buildings described are no longer standing, so these records give an indication of their construction and condition.
The maps are incomplete - in that they do not number every building, and a few of the numbers don't match up with the field books; however, they are a useful starting point. The field books give with one hand and take with the other - some descriptions are minimal or non-existent, while others are quite detailed. What I have here I presume is a representative sample.
There is a numerical list of surveys showing which are available here.
The map numbers linking to some other properties (for which transcripts are not available here) can be searched: view identified records - sorted by street or view identified records - sorted by Valuation Office reference no. This list is still being updated.
The Valuation Office maps of Fife are catalogued at the National Rescords of Scotland as IRS113/ then a sheet number (see map index). The Valuation Office field survey books for Forgan and Newport are catalogued at the National Records of Scotland as IRS66/302 - IRS66/313.
At the National Records of Scotland, all IRS maps and documents are produced as digital images.
The records available here are copies and transcripts - they are not the originals. Some of the handwriting is difficult to read so other interpretations are possible. Any errors are mine.