Record

Ref NoAS/Acom
Alt Ref NoAC/1
TitleRecords of the Aberdeenshire Commissioners of Supply
DescriptionThe collection comprises:

AS/Acom/1 Aberdeenshire Commissioners of Supply: Minute Books (1713-1929)
AS/Acom/2 Aberdeenshire Commissioners of Supply: Committee Records (1747-1892)
AS/Acom/3 Aberdeenshire Commissioners of Supply: Lists of Commissioners of Supply (1858-1929)
AS/Acom/4 Aberdeenshire Commissioners of Supply: Abstract of Accounts (1858-1890)
AS/Acom/5 Aberdeenshire Commissioners of Supply: Clerk of Supply's Account Books (1867-1872)
AS/Acom/6 Aberdeenshire Commissioners of Supply: County Ledgers (1799-1890)
AS/Acom/7 Aberdeenshire Commissioners of Supply: County Cash Books (1872-1892)
AS/Acom/8 Aberdeenshire Commissioners of Supply: Cash Books (1750-1839)
AS/Acom/9 Aberdeenshire Commissioners of Supply: Day Book of Disbursements (1806-1825)
AS/Acom/10 Aberdeenshire Commissioners of Supply: Excise & Cess Valuation Books (1653-1836)
AS/Acom/11 Aberdeenshire Commissioners of Supply: Assessment Books - Property Tax (1807-1817)
AS/Acom/12 Aberdeenshire Commissioners of Supply: Assessment Books - Prisons (1808-1849)
AS/Acom/13 Aberdeenshire Commissioners of Supply: Assessment Books - Militia Families (1811-1813)
AS/Acom/14 Aberdeenshire Commissioners of Supply: Assessed Tax Reports (1799/1800-1830/1831)
AS/Acom/15 Aberdeenshire Commissioners of Supply: Valuation Book (1667-1852)
AS/Acom/16 Aberdeenshire Commissioners of Supply: Assessment Appeals Book (1853-1858)
AS/Acom/17 Aberdeenshire Commissioners of Supply: Advances of Assessed Tax Book (1812-1823)
AS/Acom/18 Aberdeenshire Commissioners of Supply: Assessed Taxes Composition Book (1821-1822)
AS/Acom/19 Aberdeenshire Commissioners of Supply: Collection Books (1805-1852)
AS/Acom/20 Aberdeenshire Commissioners of Supply: State of Valued Rents Records (1771-1950)
AS/Acom/21 Aberdeenshire Commissioners of Supply: State of Land Tax Books (1797-1835)
AS/Acom/22 Aberdeenshire Commissioners of Supply: Toll Bar Rent and Coach Toll Book (1854-1855)
AS/Acom/23 Aberdeenshire Commissioners of Supply: Instructions to Collectors of Taxes (1827)
AS/Acom/24 Aberdeenshire Commissioners of Supply: Newspaper Cuttings Book (1879-1894)
AS/Acom/25 Aberdeenshire Commissioners of Supply: Incoming Letter Books (1863-1894)
AS/Acom/26 Aberdeenshire Commissioners of Supply: Outgoing Letter Books (1873-1898)
AS/Acom/27 Aberdeenshire Commissioners of Supply: Police Committee Incoming Letter Books (1867-1879)
AS/Acom/28 Aberdeenshire Commissioners of Supply: Court House Incoming Letter Books (1862-1909)
AS/Acom/29 Aberdeenshire Commissioners of Supply: Court House Outgoing Letter Books (1903-1917)
AS/Acom/30 Aberdeenshire Commissioners of Supply: Public Buildings Incoming Letter Book (1881-1884)
AS/Acom/31 Aberdeenshire Commissioners of Supply: Cess Collection Letter Books (1808-1847)
AS/Acom/32 Aberdeenshire Commissioners of Supply: Register of Mortgages of Aberdeen Courthouse Assessments (1868-1895)
AS/Acom/33 Aberdeenshire Commissioners of Supply: Minute of Agreement between the Commissioners of Supply and the Police Commissioners of the Burgh of Inverurie (1869)
Date1653 - 1950
CreatorAberdeenshire Commissioners of Supply
Extent406 volumes and 1 item
​Open or Restricted AccessOpen
Access ConditionsNone
Administrative HistoryCommissioners of Supply were first established in Scotland in 1667 to collect the cess or land tax, on a county basis. Those eligible to become Commissioners were substantial landowners and they were responsible for administering the tax on a county wide basis, with the exception on the burghs.

Gradually, because they were already organised and in existence, they were given other duties, including education and roads and bridges. Their main function, however, remained, the collection of taxes, although the introduction of the Valuation of Lands Act in 1854 undermined this role. However, they (like the burghs) were able to adopt the Police Acts of 1839 and 1857 which gave them power to adopt a 'policing' system, which included the power to introduce and regulate lighting, paving, cleansing, water supply and public order.

They became an important voice for the views and concerns of local landowners and with the widening of the franchise and electoral change they eventually transformed into the elected bodies - the county councils - in 1889. From 1890 the minutes of the county councils begin. However, the Commissioners of Supply records continue until 1930 as they formed part of the membership (with the county council) of the joint police committees until 1929.

These joint committees and the commissioners of supply were abolished under the Local Government (Scotland) Act of 1930.
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