By listing the location, ownership and value of each property, the Rating authority established the tax ie the Rates to be paid annually.
These old rolls are very useful for research because tenants and occupants are listed, as well as owners. And by browsing around the neighbouring property entries, one gains a perspective of the time and place. Other family including in-laws, may be stumbled upon while browsing.
Here is an edited specimen of a Valuation Roll:
VALUATION ROLL of the COUNTY of ROSS for YEAR 1877-8.- Parish of URRAY p101
Estates of Ord & Ardnagrask
| No. | Description and Situation of Subject | Proprietor | Occupier Tenant | Length
of Lease |
Yearly
Rent |
| 142 | Inn, Muir of Ord | Thos Mackenzie | Alex Mackenzie Occupier | 15 | 19 0 0 |
| 146 | Croft, Ardnagrask | ditto | John Cameron Occupier | 21 0 0 | |
| 166 | Inn and Croft, Croftnabual | do. | Wm Campbell Occupier | 15 | 14 17 10 |
On the same page of this Urray Roll, are brothers and cousins of the Occupiers and one can try and interpret the status of these people, both in the family and in the community, from the locations and values of the holdings. The property names provide a good cross referencing into the Census, the Voter Rolls and other data that may be accumulated.
Valuation Rolls are commonly held at Scottish Public Libraries (for the immediate district) and in Edinburgh. There are some difficulties in searching for the Edinburgh and Glasgow valuation rolls due to peculiarities with boundary changes there.