| Description | A series of ledger books detailing the various taxes levied on the buildings and possessions (ie windows, houses, male servants, carriages, carts, carriage and riding horses, horses used in trade and husbandry, dogs and (from 1801), horse dealers, armorial bearings and hair powder) of those living in Aberdeenshire. From 1806 the assessments include the number of children for whom tax allowance was given.
The county is divided into districts which become smaller and more numerous further into the century. From 1815 there is no ‘First District’ because it has become incorporated into the Second. Each district is divided into parishes which, after 1802, come to be listed alphabetically, as are the inhabitants. From 1811. Parishes are increasingly subdivided into ‘town’ and ‘parish’, or in towns by street name. Each volume contains a list of ministers at its end. From 1808 they increasingly include supplementary assessments. From 1814 they increasingly include state of appeals. Occupations are occasionally mentioned. |