Rental of the heritors of the parishes of Fife, 1695

Transcript of land valuation of Fife and minutes of commissioiners of supply. Arranged by presbytery, the volume firstly provides an abbreviate of the revaluation of land owned by each proprietor in each parish in Fife, generally as recorded on 31 July 1695 though there are some variations from other listings. All land taxes and public burdens were to be calculated using this valuation.

The parishes are:

• Cupar Presbytery: Balmerino, Logie, Kilmany, Flisk, Creich, Abdie, Monimail, Dunbog, Moonzie, Ceres, Collessie, Dairsie, Cults, Strathmiglo, Auchtermuchty, Cupar, Falkland, Kettle, Newburgh.
• St Andrews Presbytery: Forgan, Leuchars, Newburn, Kemback, Largo, Fernie, St Andrews, Cameron, Dunino, Kingsbarns, Crail, Kilrenny, Anstruther wester, Anstruther easter, Carnbee, Pittenweem, St Monans, Kilconquhar, Elie.
• Kirkcaldy Presbytery: Scoonie, Markinch, Kennoway, Ballingry, Leslie, Kinglassie, Wemyss, Kinghorn, Auchtertool, Auchterderran, Dysart, Kirkcaldy, Burntisland.
• Dunfermline Presbytery: Aberdour, Dunfermline, Beath, Saline, Dalgety, Carnock, Crombie, Culross, Inverkeithing.

There follows an abstract of the minutes of the Commissioners of Supply for the county of Fife giving disjunctions of the valued rents of the heritors, the first entry being for Dunduff and Lathamond, 28 September 1710, the final the record of a petition for David Thomson WS of Hollkettle, [April, 1823].

A pencil comment [in the hand of Thomas Barclay] notes that the transcript was made in 1820 and used until the passage of the Reform Act of 1832.

The commissioners of supply were instituted by Act of Convention in 1667 initially to assess and collect the land tax from each landowner, based on the value of their estates. They dealt with many other concerns too on a county-wide basis, including providing a police force and appointing county officials. They were drawn mainly form the landowning class but employed assessors, collectors and clerks each year, usually local people, to do the land valuation. This was carried out each year and was used to calculate the amount of land tax, or cess, to paid to the king, being of a certain proportion for each £100 Scots money of land value. It was also used to work out the public burdens, such as schoolmaster’s salary, teinds and stipend for the parish minister, to be paid each year. There were also valuation thresholds for commissioners of supply, freeholders, roads trustees and for commissions in the army, navy and local militia. The minutes of the commissioners consist largely of disjunctions, or apportioning of valuations between lands of the estate of one landowner; he might want each part valued separately in order to create nominal freeholders to gain fictitious votes. The apportionment could be agreed upon by the parties involved and ratified by the commissioners, or an inquiry might need to be held, examining witnesses. The commissioners later became involved with the collection of others taxes, on windows, hearth, carriages, horses, servants and property. The commissioners continued to exercise their various roles until the institution of county councils in 1889. The following year saw the last intervention of the commissioners in the land tax.

Single item

By appointment with the Keeper of Manuscripts. Access to records containing confidential information may be restricted.

Presented to the University of St Andrews by James Thomson of Dundee, 1926.

Call number used to be ms10

Individual Manuscripts and Small Collections database available as part of Manuscripts Database.

Binding, quarter calf with marbled boards. Spine embossed, gold lettering, Valuation Book of Fife 1695 with crest of the University of St Andrews. Paper: 18x31cm

Description compiled by Maia Sheridan, Archives Hub project archivist, based on material from the Manuscripts Database

Applications for permission to quote should be sent to the Keeper of Manuscripts. Reproduction subject to usual conditions: educational use and condition of documents.

Thomas Barclay inscribed inside front cover.

None

St Andrews University: GB227 msDA880.F4C94, Book of the Valuation of Fife, 1695; GB227 msDA880.F4C95, Valuation of Fifeshire, 1695