| Description | This series comprises records of assessment for funding the expenses of building and maintaining the Aberdeen Bridewell Prison (a tax on lands and fishings in Aberdeenshire at the rate of 5 shillings per £100 Scots of valued rent).
Most of the lists give the name and/or title of each person liable to pay tax, and either their territorial designation or the lands for which payment is due, as well as the valued rent and the assessment in Sterling. The names appear to be in no particular order but the lines are numbered, and there is a note to say whether or not they have paid. However, some lists are less detailed than this. |