Stent Rolls (cess on new properties)

Index Details

Full Name: Dumfries Stent Rolls (cess on new properties)
Period: 1685-1794
Records: 694 View

Index Description

A stent roll is a list of tax due yearly from each of the businesses, tradesmen or other individuals in the burgh. The sums raised helped to pay the supply tax due from the burgh to the crown. Usually in Scotland the stent is based on property values, but in Dumfries it was assessed on business success. Each is graded according to its profitability; there may be as many as 13 classes, with assessments varying from 3d to several pounds. Only those deemed able to pay were assessed, and the assessment varies according to the level of tax levied. Between 1726 and 1807 there are 56 surviving rolls, with a further seven from 1650-1725 as well as 1828, 1834 and 1839. This is a combined index to all these rolls. It should be noted that in the earlier rolls (from 1650 up to and including 1706) the assessments are in the Scots currency. At that time £1 sterling = £12 Scots.

The rolls are searchable by names and occupation.

The cess (land tax) on new properties was completed as part of the stent roll. It is of particular interest to those wishing to investigate the development of the Burgh.

Project Description

The project is to produce a combined index to all extant Dumfries Burgh stent rolls, with the help of the Friends of the Archives of Dumfries and Galloway.


Stella Marrs

Page last updated: 01/03/16