Land tax rolls (often called cess rolls or valuation rolls) were compiled by the Commissioners of Supply in each county to enable the collection of the land tax from 1667 onwards. They list the owners of landed estates and assess the rental value of their lands. Rolls were compiled or revised at irregular intervals. The date of a roll is taken to be that on which the valuation was made or revised, but in many cases the surviving copy of the roll was made at a much later date, which is established by the certificate of the commissioners of supply, their clerk or the collector, authenticating it.
Rolls submitted to the Scottish Exchequer (NRS reference E106) are now available online on the ScotlandsPlaces website. Other land tax rolls can be found among Commissioners of Supply records in local archives.
