| Administrative History | Cess was levied annually to defray the expenses of the burgh. Until 1839, it was levied on property (or heritage), inhabitants and traders. From 1840, cess was levied only on the property owners in the burgh. Stent Rolls for 1684 to 1694 are included in the Burgh Account Book (AS/Bbnf/11/1/1), and the stent roll for 1840 is included in the Banff Police Act. |