Ref NoAS/Kcom
Alt Ref NoKC/1
TitleRecords of the Kincardineshire Commissioners of Supply
DescriptionThe collection comprises:

AS/Kcom/1 Kincardineshire Commissioners of Supply: Minute Books (1762-1930)
AS/Kcom/2 Kincardineshire Commissioners of Supply: Committee Records (1867-1890)
AS/Kcom/3 Kincardineshire Commissioners of Supply: Abstracts of Accounts (1858-1890)
AS/Kcom/4 Kincardineshire Commissioners of Supply: Registers of Appeals Against Assessed Taxes (1808-1844)
AS/Kcom/5 Kincardineshire Commissioners of Supply: Land Valuation Appeal Court Minutes (1855-1868)
AS/Kcom/6 Kincardineshire Commissioners of Supply: Clerk of Supply's Letter Book (1879-1884)
AS/Kcom/7 Kincardineshire Commissioners of Supply: Collectors Cash Book 1854 - 1861
AS/Kcom/8 Kincardineshire Valuation Book 1799 - 1944
AS/Kcom/9 Kincardineshire Commissioners of Supply: Records of associated organisations 1840-1903
AS/Kcom/10 Kincardine County Statement of the Poor 1841
AS/Kcom/11 Minute Book of the General Commissioners for Income Tax Tribunal - Kincardine Division 1855 - 2003
Date1762 - 1930
Extent17 volumes & 32 documents
0.45 Linear Metres
​Open or Restricted AccessOpen
Administrative HistoryCommissioners of Supply were first established in Scotland in 1667 to collect the cess, or national land tax, on a county basis. The Commissioners were themselves the substantial landowners of the county, defined after the Union as those possessing property, superiority or liferent of lands with a minimum annual value of £100 Scots. They gradually acquired duties other than tax collection, although that remained their main function.

During the eighteenth century they collected various assessed taxes such as window and horse tax, and with the justices of the peace were responsible for county roads, bridges and ferries. They became an important institution of local government and provided a voice for the views and concerns of landowners. In some counties attention was paid to police and vagrancy matters, and taxes could be levied for prisons, asylums and county buildings.

Almost all their functions were transferred to the new county councils in 1890 (Local Government (Scotland) Act 1889, 52 & 53 Vict., c.50), with one important exception. Commissioners of supply formed part of the membership of standing joint committees, which were the police authorities in counties until 1930, and also were required to approve all capital works undertaken by county councils. Both standing joint committees and commissioners of supply were abolished in 1930 (Local Government (Scotland) Act 1929, 19 & 20 Geo. V, c.25).
Related RecordAS/Acom/14/42
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