| Administrative History | Commissioners 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. |