VALUATION OF LANDS

VALUATION OF LANDS in Scotland seems first to have been made in the 13th century. Next century a new valuation was made by authority of parliament; and as prosperity increased this new extent, as it was called, came to be much above old extent, and the new was often fixed by adding a certain proportion to the old extent. Under Cromwell and after the Restoration the total sum to be raised by taxation was first fixed, and then distributed amongst the counties, commissioners having the power to alter the old valuation. The valued rent thus arrived at was the basis of the land-tax till 1854, when the commissioners of supply in counties and the magistrates in burghs were directed to make a valuation roll annually showing the value of all lands and heritages within the county or burgh, according to which roll all local assessments were to be made, and assessors were to be appointed to carry out the act. By the Local Government Act, Scotland, 1889, the powers of the commissioners of supply were transferred to the county councils.