Counties and Burghs

Valuation rolls between 1855 and 1975 were divided into counties and burghs.

The historic boundaries of Scottish counties were rationalised in 1889, to deal with problems such as parishes being split between two counties and counties having detached portions. The most significant change was the creation of a unified county of Ross and Cromarty from the previous counties of Ross-shire and Cromartyshire.

A burgh in simple terms was a town possessing special privileges conferred by charter (a royal charter in the case of royal burghs) and having a town council to run its affairs.

There were many different types of burghs including royal burghs, burghs of barony and regality, parliamentary burghs and police burghs. In 1929 all burghs were classified as small burghs, large burghs or cities for local government purposes. The four cities for local government purposes were Aberdeen, Dundee, Edinburgh and Glasgow.

Royal burghs originally had their own assessors and produced their own valuation rolls, whereas other burghs were included in respective county valuation rolls. From 1930 until 1974 only cities and large burghs had assessors and were allowed to produce their own valuation rolls. All other burghs were included in the respective county valuation rolls.

Most burghs therefore did not produce separate valuation rolls each year and appear within the valuation rolls for their respective counties, usually under one or more parishes. For example Airdrie burgh was included in the Lanarkshire county roll as part of New Monkland parish, until it became a large burgh in 1930 and thereafter it produced a separate valuation roll. The results for a search confined to New Monkland parish show entries for the burgh.

To take another example, Rutherglen burgh was within Rutherglen parish but, since it was a royal burgh, the burgh had its own assessor. The burgh assessor produced a roll for the burgh and the remainder of Rutherglen parish outside the burgh (the 'landward' part of the parish) was recorded in the Lanarkshire County valuation roll.

88 burghs made separate valuation rolls at one time or another:

VR1 - Airdrie Burgh (1855-1957)
VR2 - Annan Burgh (1855-1930)
VR3 - Anstruther Easter Burgh (1855-1930)
VR4 - Anstruther Wester Burgh (1855-1930)
VR5 - Arbroath Burgh (1857-1957)
VR6 - Auchtermuchty Burgh (1855-1930)
VR7 - Ayr Burgh (1855-1957)
VR8 - Banff Burgh (1855-1930)
VR9 - Bervie Burgh (1855-1930)
VR10 - Brechin Burgh (1855-1930)
VR11 - Burntisland Burgh (1855-1930)
VR12 - Campbeltown Burgh (1855-1930)
VR13 - Clydebank Burgh (1930-1957)
VR14 - Coatbridge Burgh (1886-1957)
VR15 - Crail Burgh (1856-1930)
VR16 - Cromarty Burgh (1855-1930)
VR18 - Cullen Burgh (1855-1930)
VR19 - Culross Burgh (1855-1930)
VR20 - Cupar Burgh (1855-1930)
VR21 - Dingwall Burgh (1855-1930)
VR22 - Dornoch Burgh (1855-1930)
VR23 - Dumbarton Burgh (1855-1957)
VR24 - Dumfries Burgh (1855-1957)
VR25 - Dunbar Burgh (1855-1930)
VR26 - Dunfermline Burgh (1855-1957)
VR27 - Dysart Burgh (1855-1930)
VR28 - Earlsferry Burgh (1855-1930)
VR29 - Elgin Burgh (1855-1930)
VR30 - Falkirk Burgh (1855-1957)
VR31 - Falkland Burgh (1855-1930)
VR32 - Forfar Burgh (1855-1930)
VR33 - Forres Burgh (1855-1930)
VR34 - Fortrose Burgh (1855-1930)
VR35 - Galashiels Burgh (1869-1930)
VR36 - Greenock Burgh (1855-1957)
VR37 - Haddington Burgh (1855-1930)
VR38 - Hamilton Burgh (1855-1957)
VR39 - Hawick Burgh (1868-1930)
VR40 - Inverary Burgh (1855-1930)
VR41 - Inverkeithing Burgh (1855-1930)
VR42 - Inverness Burgh (1855-1957)
VR43 - Inverurie Burgh (1855-1930)
VR44 - Irvine Burgh (1855-1940)
VR45 - Jedburgh Burgh (1855-1930)
VR46 - Kilmarnock Burgh (1855-1957)
VR47 - Kilrenny Burgh (1855-1930)
VR48 - Kinghorn Burgh (1855-1930)
VR49 - Kintore Burgh (1855-1930)
VR50 - Kirkcaldy Burgh (1855-1957)
VR51 - Kirkcudbright Burgh (1855-1930)
VR52 - Kirkwall Burgh (1855-1930)
VR53 - Lanark Burgh (1855-1930)
VR54 - Lauder Burgh (1855-1930)
VR55 - Leith Burgh (1855-1921)
VR56 - Linlithgow Burgh (1855-1956)
VR57 - Lochmaben Burgh (1855-1930)
VR58 - Montrose Burgh (1855-1930)
VR59 - Motherwell Burgh (1930-1957)
VR60 - Musselburgh Burgh (1855-1930)
VR61 - Nairn Burgh (1855-1930)
VR62 - Newburgh Burgh (1855-1930)
VR63 - New Galloway Burgh (1855-1930)
VR64 - North Berwick (1855-1930)
VR65 - Oban Burgh (1855-1930)
VR66 - Paisley Burgh (1855-1957)
VR67 - Peebles Burgh (1855-1967)
VR68 - Perth Burgh (1855-1957)
VR69 - Peterhead Burgh (1855-1930)
VR70 - Pittenweem Burgh (1855-1930)
VR71 - Port Glasgow Burgh (1855-1956)
VR72 - Portobello Burgh (1855-1896)
VR73 - Queensferry (South) Burgh (1855-1930)
VR74 - Renfrew Burgh (1855-1930)
VR75 - Rothesay Burgh (1855-1930)
VR76 - Rutherglen Burgh (1855-1957)
VR77 - St Andrews Burgh (1855-1930)
VR78 - Sanquhar Burgh (1855-1930)
VR79 - Selkirk Burgh (1855-1930)
VR80 - Stirling Burgh (1855-1957)
VR81 - Stranraer Burgh (1855-1930)
VR82 - Tain Burgh (1855-1930)
VR83 - Whithorn Burgh (1855-1930)
VR84 - Wick Burgh (1855-1930)
VR85 - Wigtown Burgh (1855-1930)
VR86 - Aberdeen Burgh, later Aberdeen City (1855-1975)
VR98 - Dundee Burgh, later Dundee City (1855-1975)
VR100 - Edinburgh Burgh, later Edinburgh City (1855-1975)
VR102 - Glasgow Burgh, later Glasgow City (1855-1975)

Burghs and counties were abolished for local government purposes in 1975 (although counties continued to have an existence for other legal purposes, such as land registration after 1975). Between 1975 and 1995 valuation rolls were produced by regional assessors and subdivided into districts. After another round of local government reorganisation in 1995, valuation rolls were produced by the newly-created unitary authorities.