World Archives Project: Tax & Rent Records Perth, Scotland

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About this project

The County Cess and Valuation Rolls were compiled prior to 1855 for the purpose of tax collection. The tax applied only to land owners and not tenants. The Perth Burgh and Stent Rolls list the county inhabitants who were required to pay taxes within the burgh. All the rolls contain names, which are normally followed by occupations, of either the proprietor only or the tenant and the proprietor together. The fields to be keyed are: Proprietor Name, Tenant Name, Parish, Year, and Call Number. There are two form types from which to choose in order to key the fields: Tax Roll and Book Cover/ Title Page. A third form type is Index which is needed to separate out any index images but from which nothing is being keyed.

The project difficulty is set at Advanced because of the legibility and condition of the records. Most are legible and in good condition, but on quite a few images many names are written per page. A link for handwriting helps is included in the project instructions.


Contents

Need help keying this project?

World Archives Keying Standards
Discussion Page

Supplemental Vocabulary


Project Support Article

Project-specific sample images and form field help:

Choose a sample image from below to see the corresponding form field examples.
Tax Roll
Index
Book Cover / Title Page

Tax Roll

This image covers all the varied tax rolls (stent, cess, valuation, etc). The images display names, parishes, and, sometimes, year and call number.
Key to image markup: Green circles are keyed, red exes are not.

Year

The Year can be found on a book cover, title page, or first page of a volume. Often a year range is given, 1847-1849. When a year range appears, key the earliest year. For images where the proprietor is written in bold above a group of tenants or dates, key the earliest year in the header. If the earliest year changes with the next proprietor, create a new section.
See Example

Parish

The Parish or burgh can be found at the top of the image or preceding a block of names. There may be several parishes per image. On some or the more recent images, the block of names are separated by streets. Do not key the streets. Using the drop-down dictionary provided, key the parish. Key as seen, do not modernize the spelling or expand abbreviations. In almost all cases, the parish will repeat for additional entries, ditto the name until it changes. The parish can be further identified by the word "Parish" (or a variation thereof) near the name of the parish. Do not confuse the name of the land enumerated with the parish.


See Example

Proprieter Prefix

Key any titles before the name, such as "Dr" or "Rev" in the Prefix field. For a name such as "The Right Honourable the Earl of Trellheim", key all in the prefix field.
See Example

Proprietor Given Name

The proprietor is the name which will appear on every type of tax roll. Oftentimes only the surname is given. It may appear in a column specifically entitled "proprietor" or may simply be the only name on the record. Often the name is followed by an occupation (such as merchant) which is not being keyed. Key the Given Name of the proprietor, using the drop-down dictionary to assist you. Key as seen, do not correct the spelling or expand abbreviations. If a given name does not appear, mark the field blank.

For early records, it is rarely possible to distinguish the proprietor from the tenants. This is because the tenants are usually not enumerated. For such records, key the all names as proprietors. Many records only list the name of the property, and not the name of proprietors or tenants. Do not key the name of the land. Land names often contain the words over, under, upper, lower, nether, easter or wester, names that sound 'odd' are often lands, such as Drumoquhance, Tulliallan.

Do not key Organizations. Do not key "Widow" or "Proprietor" or similar non-names in this field.

When an organization appears as a proprietor, and there are named tenants, blank the proprietor's name and key the tenants. When there are no named tenants, simply omit the record.



See Example

Proprietor Surname

The proprietor is the name which will appear on every type of tax roll. Oftentimes only the surname will appear. It may appear in a column specifically entitled "proprietor" or may simply be the only name on the record. Often the proprietor name is followed by an occupation (such as merchant)which is not being keyed. Key the Surname of the proprietor, using the drop-down dictionary to assist you. Key as seen, do not correct the spelling or expand abbreviations. If a given name does not appear, mark the field blank.

For early records, it is rarely possible to distinguish the proprietor from the tenants. This is because the tenants are usually not enumerated. For such records, key the all names as proprietors. Many records only list the name of the property, and not the name of proprietors or tenants. Do not key the name of the land. Land names often contain the words over, under, upper, lower, nether, easter or wester, names that sound 'odd' are often lands, such as Drumoquhance, Tulliallan.

Do not key Organizations. Do not key "Widow" or "Proprietor" or similar non-names in this field.

When an organization appears as a proprietor, and there are named tenants, blank the proprietor's name and key the tenants. When there are no named tenants, simply omit the record.


See Example

Proprietor Suffix

Key all titles following the surname, such as "Jr" or "III."
See Example

Tenant Prefix

Key any titles before the name, such as "Dr" or "Rev" in the Prefix field. For names such as "The Right Honourable the Earl of Kinnoull" key all as a prefix.
See Example

Tenant Given Name

The Tenant Given Name, if it appears, will be found on only certain records. Oftentimes only the surname is given. On preprinted columnar images the Tenant will be found in a column named "Occupier", normally in the given name / surname format. Key the Given Name of the proprietor, using the drop-down dictionary to assist you. Key as seen, do not correct the spelling or expand abbreviations. If a given name does not appear, mark the field blank.

For early records, it is rarely possible to distinguish the proprietor from the tenants. This is because the tenants are usually not enumerated. For such records, key the all names as proprietors. Many records only list the name of the property, and not the name of proprietors or tenants. Do not key the name of the land. Land names often contain the words over, under, upper, lower, nether, easter or wester, names that sound 'odd' are often lands, such as Drumoquhance, Tulliallan.

Do not key Organizations. Do not key "Widow" or "Proprietor" or similar non-names in this field.

When an organization appears as a proprietor, and there are named tenants, blank the proprietor's name and key the tenants. When there are no named tenants, move on to the next record.


See Example

Tenant Surname

The Tenant Surname, if it appears, will be found on only certain records. On preprinted columnar images the Tenant will be found in a column named "Occupier", normally in the given name / surname format. Key the Surname of the proprietor, using the drop-down dictionary to assist you. Key as seen, do not correct the spelling or expand abbreviations. If a given name does not appear, mark the field blank.

For early records, it is rarely possible to distinguish the proprietor from the tenants. This is because the tenants are usually not enumerated. For such records, key the all names as proprietors. Many records only list the name of the property, and not the name of proprietors or tenants. Do not key the name of the land. Land names often contain the words over, under, upper, lower, nether, easter or wester, names that sound 'odd' are often lands, such as Drumoquhance, Tulliallan.

Do not key Organizations. Do not key "Widow" or "Proprietor" or similar non-names in this field.

When an organization appears as a proprietor, and there are named tenants, blank the proprietor's name and key the tenants. When there are no named tenants, simply omit the record.


See Example

Tenant Suffix

Key all titles following the surname, such as "Jr" or "III."
See Example

Index

Index.jpg

This image may have "Index" at the top followed by a nearly alphabetical listing of names. Page numbers will also appear with the list of names.

Book Cover / Title Page

BookCover.jpg

This image is a book cover either front-facing or side-facing and will display the Year and title of the volume. This image can also be a title page which will often display a Call Number and, sometimes, the book title. Neither the Book Cover nor Title Page will display names.

Year

The Year can be found on a book cover, title page, or first page of a volume. Often a year range is given, 1847-1849. When a year range appears, key the earliest year.
See Example

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