| Description | This series comprises assessment lists compiled for the purposes of calculating the amounts of tax payable by individuals under the Acts granting the Crown a Contribution on the Profits arising from Property, Professions, Trades and Offices (43 Geo III c. 122, 45 Geo III c. 15, 45 Geo III c. 49, 45 Geo III c. 110, & 46 Geo III c. 65).
The volumes are arranged numerically by district within Aberdeenshire, and then alphabetically by parish. Within each parish, landowners are listed in no particular order with their titles, professions or trades. The taxes payable are represented by the columns A, B, D and E, followed by a total assessment for each person, and a summary for the parish and the district. At the back of the volume are names and totals for those owning the land in more than one parish.
First District: Includes the parishes of Aboyne, Birse, Cluny, Coldstone, Coul, Crathie, Drumoak, Echt, Glenmuick, Kincardine O'Neil, Lumphanan, Midmar, Nether Banchory, Newhills, Old Machar, Peterculter and Tarland.
Second District: Includes the parishes of Aberdour, Auchterless, Belhelvie, Cruden, Crimond, Ellon, Foveran, Fintray, Fyvie, Fraserburgh, King Edward, Keithhall, Logie Buchan, Longside, Lonmay, Monquhitter, Methlick, New Deer, New Machar, Old Deer, Peterhead, Pitsligo, Rathen, Strichen, Slains, Tyrie, Turriff, Tarves and Udny
Third District: Includes Alford, Auchindoir, Bourtie, Cabrach, Cairnie, Chapel of Garioch, Clatt, Culsalmond, Cushnie, Daviot, Drumblade, Dyce, Forbes, Forgue, Gartly, Glass, Glenbucketm Huntly, Insch, Inverurie, Kearn, Keig, Kemnay, Kildrummy, Kinellar, Kennethmont, Kintore, Leslie, Lochel, Meldrum, Monymusk, Oyne, Premnay, Rayne, Rhynie, Skene, Strathdon, Tough, Torvie and Tullynessle |