There are a variety of tax records in the County collections. In addition to the records detailed here we hold additional records relating to tax collection in the Banffshire Commissioners of Supply collection (Cess Rolls beginning in 1727) and the Aberdeen County Commissioners of Supply collection (Cess, Fire and Watch Valuation Books starting from 1653).
Aberdeenshire Assessed and Property Tax Rolls
The excel spreadsheets provided here in PDF format are full transcriptions of various volumes of Assessed Tax lists for the County of Aberdeen, originally compiled under the Inhabited House etc. Duties Act, 1798, c. 40; and the Duties on Servants etc. Act c. 41, 1798, c.41. These Acts set the duties that were liable to be paid on windows, houses, male servants, carriages, carts, carriage and riding horses, horses used in trade and husbandry, and dogs.
There are 118 volumes in this collection covering 1799 - 1832. The taxes were collected by the Commissioners of Supply (the predecessors to the County Councils). The volumes transcribed here are the lists compiled by the Aberdeen County Commissioners of those people in Aberdeenshire that were liable to pay these taxes in 1799, 1809/10, 1819/20 and 1830/31. The remainder can be accessed in person at Old Aberdeen House.
The information contained in them is broken down by parish and includes names and addresses of those liable to pay, information required for the assessment of each tax (e.g. number of windows), and the total amounts due for the year.
Not everyone was rich enough to have the commodities that were taxed under the Acts mentioned, and so they are not a comprehensive list of all the people living in Aberdeen County from 1799 to 1832. Nevertheless, they represent one of the most significant surviving lists of inhabitants for Aberdeenshire in that period, next to the Old Parish Registers.
Please note you will need to change the magnification of the page to at least 75% in order to read through them.
The volumes were split up into different districts of the county, each covering different parishes. The parishes found under the jurisdiction of the First, Second, Third, Fourth and Fifth Districts are as follows (please note that spellings of the parishes have been left as they appear in the original volume):
Alford, Auchindoir, Aboyne, Birse, Cluny, Cushnie, Crathie, Coldstone, Coull, Drumoak, Echt, Forbes, Glenbucket, Glenmuick, Kemnay, Keig, Kildrummy, Kincardine, Lochel (Leochel), Lumphanan, Midmar, Monymusk, Newhills, Nether Banchory, Old Machar, Peterculter, Skene, Strathdon, Tough, Tillynessle, Towie and Tarland.
|Second District||Aberdour, Auchterless, Belhelvie, Bourty, Cruden, Crimond, Culsamond, Cairnie, Cabrach, Clatt, Chapel of Garioch, Daviot, Drumblade, Dyce, Ellon, Foveran, Fraserburgh, Fyvie, Fintray, Forgue, Glass, Gartley, Huntley, Inch, Inverury, King-Edward, Keith-Hall , Kearn, Kinnethmont, Kintore, Kinellar, Logie-Buchan, Longside, Lonmay, Leslie, Monquhitter, Methlick, Meldrum, New Deer, New Machar, Old Deer, Oyne, Peterhead, Pitsligo, Premnay, Rathen, Rhynie, Rayne, Slains, Strichen, Tyrie, Turriff, Tarves and Udny|
Alford, Auchindoir, Bourty (Bourtie), Cabrach, Cairnie, Chapel of Garioch, Clatt, Culsalmond, Cushnie, Daviot, Drumblade, Dyce, Forbes, Forgue, Gartly, Glass, Glenbuicket (Glenbuchat), Huntly, Inverury (Inverurie), Kearn, Keig, Kemnay, Kildrummie (Kildrummy), Kinellar, Kinethmont (Kennethmont), Kintore, Leslie, Lochel (Leochel), Meldrum, Monymusk, Oyne, Premnay, Rayne, Rhynie, Skene, Strathdon, Tough, Towie, and Tullynessle.
Part First Auchterless, Bourty (Bourtie), Cairnie, Chapel of Garioch, Culsalmond, Daviot, Drumblade, Forgue, Fyvie, Gartly, Glass, Huntly (town and parish), Insch, Inverury (Inverurie), Kiethhall (Keithhall), Kinethmont (Kennethmont), Leslie, Meldrum (town and parish), Oyne, Premnay, Rayne, and Turriff (town and parish). Supplementary assessment by parish, Part Second, comprising assessments of individual inhabitants within the district, liable for the following duties- Armorial Bearings, Hair Powder, Horse Dealers', Game, and Carriages. Part Third, comprising assessment of 'inhabitants of four shillings and sixpence for a house, liable to no other duty',for towns of Huntly, Inverury (Inverurie), Meldrum, and Turriff.
Fifth District (from 1815/16)
Includes Aboyne, Alford, Auchindoir, Birse, Cabrach, Clatt, Coldstone, Coull, Crathie, Cushnie, Forbes, Glenbuicket (Glenbuchat), Glenmuick, Kearn, Keig, Kildrummie, Kincardine, Lochel (Leochel), Lumphannan (Lumphanan), Rhynie, Strathdon, Tarland, Tough, Towie, and Tullynessle.
Aberdeen City and Aberdeenshire Archives would like to thank Rosemary Watt and Sandy Weir for transcribing these volumes and for their continuing assistance in this project.
Transcriptions of Aberdeenshire Commissioners of Supply Assessment Books for Property Tax for 1807/8.
Please note that there are also some tax records in the Aberdeenshire Burgh collections: see the online catalogue for details.
Transcriptions are available for:
In 1855 a uniform system of property valuation was established in Scotland and its records give the names of proprietors and occupiers along with the rateable value of each property. The rolls were produced annually and include every property for which there was a rateable value. See here for more information about the Valuation Rolls for the North East of Scotland.
We also hold tax records relating to Aberdeen City.