Supply,

Supply, COMMISSIONERS OF, so called because they were originally appointed for the purpose of levying and collecting the land tax or cess offered as 'supply' to the sovereign, were long the chief county authority in Scotland for administrative and rating purposes. They were first appointed by the Act of Convention of 1667, and in order to qualify them to act they required formerly to be possessed of £100 Scots of yearly valued rent in property, superiority, or liferent. Until 1854 they were individually named in acts of supply; but since the passing of the Valuation Act in that year they have consisted of all owners of lands and heritages (other than houses) of the annual value of £100, of owners of houses of the value of £200 a year, of the eldest sons of owners of lands of £400 annual value, and, in the absence of their constituents, of the factors of owners of £800 a year, together with the sheriff and sheriff-substitute and certain representatives of the burghs within the county. It was by them that the general business of the county used to be conducted; they executed the statutes regulating its administration and finance; under the County General Assessment Act of 1868 they raised by rate the money necessary to meet the general expenditure of the county; they prepared annually a valuation roll of all lands and heritages within the county; they appointed the county officials; and in each county, with the exception of Orkney and Shetland, they maintained a force of police. By the Local Government (Scotland) Act, 1889, all these powers and duties were transferred to and vested in the County Council. Under the Act of 1889 the Commissioners of Supply still meet annually in May on the same day as the County Council. They transact no business, however, other than electing a convener and concurring with the County Council in the appointment of a standing joint committee which superintends the police and the capital expenditure of the county. For a parliamentary Committee of Supply, see PARLIAMENT, Vol. VII. p. 774.