Despite their consistent structure, the overall content of field book entries can vary dramatically. The following are points to bear in mind when researching these records.
1. Sections of particular entries in the field books will be blank. There may be reference to another record, such as a note to, "see file", "particulars in Form 4", or "for sketch see case". This relates to accompanying documents the surveyors used in the field, but unfortunately none of these survive. These omissions frequently affect large estates and civic buildings, but not exclusively. In some cases data fields will be left blank altogether, with no relating reference.
Section of field book entry for Royal Exchange Buildings, showing 'see case' references (National Records of Scotland, IRS67/123 Ward 10 entry 352).
2. When a number of hereditaments were owned by the same person, often all applicable valuation data would be recorded within one entry. So, for example, entry 58 within field book IRS86/1 is the main entry for Hopetoun House, owned by the Marquis of Linlithgow, yet this incorporates valuation data for some 42 other hereditaments which were part of this estate. Frustratingly, but unsurprisingly, owing to its sheer size, comment on the physical particulars of this estate was recorded within an accompanying "file", now lost. Similarly, an entry which relates to an outlying part of an estate may refer you to another entry, perhaps in another field book, that contains the combined estate's valuation data.
3. On occasion, even valuation data can be omitted within field book entries. The entry for Barlinnie Prison within IRS67/315 contains nothing other than the acreage of the site. This may mean that the site was exempt from increment value duty.
4. Helpfully, references to bordering parishes, and bordering OS sheet numbers, were included in the margins of each map. This makes it fairly simply to ascertain which map to consult in order to view neighbouring hereditaments. This is particularly important if assessing hereditaments on the edge of particular parishes or counties, as it is likely that corresponding maps will need to be checked.
5. It is likely that some degree of information will be available for practically all land in Scotland. However, as has been suggested, each case is dependent on where it was situated; who owned it; and by whom it was surveyed and when.
Entry for Hopetoun House, shows its combined valuation for 42 other listed hereditaments (National Records of Scotland, IRS86/1).
