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THE original Valuation Roll of the Shire of Dumfries, made up as directed
by the Act of Convention, dated 13th January, 1667 has been preserved, and
it bears date 31st May of that year. Although, from the subsequent records
of the County, it appears that the Commissioners of Supply had been at con-
siderable pains to render this Roll as complete as possible, it was soon disco-
vered to be extremely erroneous and defective. Many complaints were made
of its inaccuracy. Some lands were stated to have been over-rated, and
some under-rated, while others were totally omitted. In particular, the Viscount
of Stormont's land had been overvalued, to the extent of 5000 merks.
The Commissioners, however, did not consider themselves authorised to make
any alteration upon the original Roll. His Lordship, therefore, found it ne-
cessary to apply to the Privy Council, who passed an Act, authorising the
Commissioners of the Shire, not only to reduce his valuation, and to lay the
5000 merks complained of on those heritors of the County who had been un-
dervalued, but also to correct all other mistakes in the valued rent of property
throughout the Shire. The Commissioners, upon the Act of the Privy Coun-
cil, on 17th May 1671, made up and certified a new Valuation Roll, differing
materially from the former one. In 1781, another Roll was made up and
sanctioned by the Commissioners, and on 6th November 1787, this Roll,
comprehending the whole divisions of cumulo valuations from 1671, was or-
dered to be printed and published. In 1807, the Commissioners certified and
published another Valuation Roll. From that period till the present time, the
divisions of valued rent have been numerous, and the General Annual Meet-
ing of the Commissioners, on 30th April 1823, instructed the Clerk of Supply
to prepare a new Valuation Book, to which it has been judged proper to prefix
the Original Roll, as rectified in 1671, and to annex an Appendix, shewing
the particular divisions and alterations that have occurred from that period
to the present time.
Dumfries,
30th April, 1827.
Land Tax 15/2¼ per £100 Sct ; [Scots] Merks