Valuation Rolls
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TitleValuation Rolls
ReferenceCO4/5/1
Date1941-1975
Scope and ContentThe arrangement is by counties and burghs, some of the burghs being merged with their counties in 1929 and 1956. The reorganisation of local government in Scotland in 1975 resulted in an arrangement in regions and districts. In the earlier period the rolls vary in accessibility, some having street or parish indexes and some not.
The Valuation Rolls name tenants and occupiers of the property as well as owners.
The Valuation Rolls name tenants and occupiers of the property as well as owners.
Archival historyValuation for the purposes of domestic rates starts in Scotland in 1855. Assessment for rates became a function of county councils on their inception in 1890 following on from the assessments for cess or land tax made by their predecessor authorities, the Commissioners of Supply and from the parochial boards who were charged with the levying and collection of the poor law assessments. Rates were levied on property and the rolls give the name of owners and tenant, sometimes with occupations as well as the rateable value etc.
Assessment for rates was taken over by the regional councils from the county councils following their abolition in 1975. Rates were assessed by the region on a district council basis.Valuation rolls post 1975 for the East Dunbartonshire area will be found under the reference SRC in this catalogue and those post 1996 in the East Dunabrtonshire records reference EDC
Assessment for rates was taken over by the regional councils from the county councils following their abolition in 1975. Rates were assessed by the region on a district council basis.Valuation rolls post 1975 for the East Dunbartonshire area will be found under the reference SRC in this catalogue and those post 1996 in the East Dunabrtonshire records reference EDC
Level of descriptionseries
Repository nameEast Dunbartonshire Archives - Bearsden