B7/1. Notes of evidence, 1913, 1916 - 1960
B7/2. Appeal proceedings, 1920 - 1925
B7/3/1. Transcripts of appeal proceedings, 1920 - 1960
B7/3/2. Indices of appeal court cases, 1858 - 1950
B7/4-8. Parliamentary papers and similar records relating to local taxation and valuation, 1865 - 1921.
Glasgow Corporation City Assessor's Department had the statutory functions of valuation of lands and property, the compilation of the annual valuation roll and the registration of voters (Lands Valuation (Scotland) Act 1854, 17 & 18 Vict., c.91; Burgh Voters Registration (Scotland) Act 1856, 19 & 20 Vict., c.58, and succeeding Acts). Under the 1856 Act (later amended), the sheriff was required to hold annual Burgh Registration Courts to revise the electoral roll, that is, to dispose of claims to be enrolled, or objections against electors already on the roll. In the 1890s valuation was highly complex, with 24 separate assessments, some paid by owners, some by occupiers, and some shared equally between them.The department continued until 1975, when it transferred to Strathclyde Regional Council.
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Descriptive list available at Glasgow City Archives.
Application for reproduction should be made to the Archivist
