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Changes in the Ownership of Land in Ross-shire. 299
not only as tlu-y pay to tlu^ lu'ritors, liforentors, and other their
masters, but as the same are worth and may pay presently witliout
respect of gressums or entresses, and to divide the said rolls on
particular parishes by making a roll for every sexerall pai-ish
within the said shyre. Which roll shall contain every particular
person's name, surname, and designation with the said year's rent
and commodity within the said parish, whether in victual, money,
or other connnodities, and the said victual and commodities to be
converted into money by the said Commissioners," (tc, &c.
The roll {)rinted by Mr Fraser-Mackintosh is said to be that
of the year following the ])assing of this Act, and a note at the
close of the roll refers to the ])roportioning of the cess among the
difl'erent counties and burghs detailed in the Act, as having been
agreed upon at a meeting of the shires in the month preceding its
think, assume that the prepara-
enactment. We may, therefore, '
tion of the Valuation Roll, ]»rinted in the " Antiquarian Notes,"
followed on the passing of the Act of 1643, and that it contains
the actual rent or annual value of the land of that year in terms
of the Act.
Revised valuations are said to have been made in 1649, 1655
or 1656, and again in 1660, but the Acts which authorised them
have not come down to us ; and after the restoration of Charles
II. the Acts of the Convention of 1643 were annulled, and the
valuation of that year of course fell with them.
In 1667 the Convention of Estates enacted the first of that
series of statutes under which the present Land tax became
established in Scotland. The amount of supply was fixed at a
cess of £72,000 Scots a month, and from this time forward supply
is granted at first intermittencly, but towards the close of the
century more or less regularly in terms of so many month's cess.
The average annual amount of supply shortly befoi-e the Union
was six months' cess. At the Union it was fixed at a sum which
was practically eight months' cess, and at that amount it has since
remained in so far as it has not been redeemed.
The Act of 1667, which, as I have said, may be looked on as
the first of the regular Su))ply-Acts under which the Land-Tax
became established, granted to his Majesty twelve months' cess,
which was " ordered to be raised and payed by the several shires
and burghs of this kingdom, according to the valuation in the year
of God, one thousand six hundred and sixty, and at the proportions
under-written," thi-se pi-oportions being detailed in the Act.
The roll actually made up in 1660 has not been preserved, but
the amount of cess proportioned according to it among the