aluation rolls have recorded land values across Scotland for taxation purposes on an irregular basis for centuries, with many records generated from 1645–1831 available to view on the free government website ScotlandsPlaces However, it was not until 1855 that an annual and more detailed valuation exercise was carried out, after the passing of the 1854 Lands Valuation (Scotland) Act. A unique set of records detailing the names of individuals, as well as the value of properties across the country,
