The Tax valuation records for the Royal Burgh of Perthshire, Scotland to from the mid-17th century to the end of the 19th century are now online at Ancestry.co.uk. You can find 350 years of cess (land tax), stent and valuation rolls online
The valuation rolls which run from 1885-1988 contain more information than the cess or stent rolls, which recorded just the tax portion of the valuation, while the valuation rolls deal solely with the value of the property.
These “valuation rolls name the proprietor or tenant, describe or name the property and give an annual rental value. The rolls do have some peculiarities, though. Until 1884, tenants or occupiers with a lease less than one year or value of less than £4 per annum were omitted. Street naming and numbering also didn’t come into prevalence until 1930, which makes it difficult to identify some properties.
The valuation rolls contain:
- Description of property
- Yearly rent or value”