The majority of genealogical information is to be found in records containing lists of, or relating to, individuals. Such information is contained in a wide range of largely official records, and it is no coincidence that the most comprehensive relate to assessments for tax purposes. As the rolls relate to valuations of lands sometimes only the name of the lands appear and the owner s name is absent. The tax only applied to land owners and did not cover tenants. Perth Burgh cess and stent rolls list the inhabitants liable for tax within the burgh.
All rolls contain names and occupations with the later rolls containing an indication of address.
Since 1855 valuation rolls have been compiled annually for both counties and burghs. They name or describe the property, the proprietor, the tenant or occupier and give a yearly rent, or value. The valuation rolls give much more information than cess or stent rolls but they do have some drawbacks. Until 1884 in the counties, tenants or occupiers with a lease for under 1 year or a rental value of under 4 per annum were omitted. It is worth bearing in mind that street naming and numbering in some areas did not become the norm until as late as the 1930 s and this sometimes makes it very difficult to identify certain properties.