Fiars (a word of controverted origin, probably connected with the French affurance, 'taxation', but possibly with fiar, 'the holder of a fee,' as originally confined to crown vassals). The fiars prices in Scotland are the prices of the different kinds of grain of the growth of each county for the preceding crop, as fixed by the sentence of the sheriff, proceeding on the report of a jury summoned for the purpose, before whom the evidence of farmers and corn-dealers is produced. The values thus officially ascertained serve as a rule for ascertaining the prices of grain in all contracts where they are not fixed by the parties; and in many sales it is agreed to accept the rates fixed by the fiars. The original use was to fix crown rents, and it was long ere the system was applied to church stipends. See TEINDS.
The form of procedure in 'striking the fiars,' as it is called, is regulated by Act of Sederunt, 21st December 1723, renewed 29th February 1728, which is itself of doubtful legality. The time fixed by this act for summoning the jury is between the 4th and 20th of February, and the verdict must be returned before 1st March, old style; which is generally considered too early, as before that time not much grain of the previous crop has been brought into the market. Later dates were afterwards fixed for Orkney and Shetland. Mr Barclay, sheriff-substitute of Perthshire, in his Digest, gives the following account of this difficult and delicate process as practised in his county. 'In Perthshire, the fiars court is held on the last Friday of February, or the first Friday of March. The jury consists of eight heritors, a few farmers, and some neutral parties, especially one or two able to check the calculations. An experienced accountant is sworn, and acts as such, but is not on the jury, and is paid a fee from the county rates. The list of the jury is shifted every alternate year, thereby giving sufficient release from duty, and yet securing persons skilled in the practice. Some years ago it was arranged to take no juror who either paid or received rents according to the fiars; but this greatly limited the choice, and was complained of, and abandoned. All considerable dealers in Perthshire victual, whether resident in Perthshire or elsewhere, are uniformly summoned, and in addition every person whose name is given in by whatever person interested.' There are, however, grave differences of procedure in the different sheriff courts. In fact the Act of Sederunt was never in operation in Haddington. The result has been an artificially severe fluctuation in values. It is obvious that the method of fixing fiars requires investigation and correction; also that all grain payments should be compulsorily converted into money. The same mode is not adopted in England under the Tithe Commutation Act (see TITHES). See Paterson, Historical Account of the Striking of the Fiars in Scotland (1852); Fiars Prices, by William Hector; Position of Fiars Prices and Conversion of Grain Payments, by N. Elliot (1879). For the fiars prices prior to 1776, see Bald's Tables. See also Taylor's Tables of Value of Tithe Rent Charges (1879), and, for elaborate tables, the annual issue of Oliver and Boyd's Edinburgh Almanac.