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History
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The extent or stent was a local tax administered by the Town Council and used for various purposes. Originally, it represented the burden of tax expected from the people by the King. The sum required was fixed beforehand and then the amounts to be paid were apportioned among the localities in certain proportions. In 1580, when this series of records begins, the Royal Burghs paid one sixth of the total to be raised and this came to be the general rule as regards national taxation. It was a function of the Convention of Royal Burghs to apportion this sum between its member Burghs. The amount required from each authority was occasionally varied to reflect the comparative prosperity of that place at the time. The early tax returns in this series are often prefaced with a list of how the sum required is divided up between the Burghs and where this is the case it is indicated in the catalogue.
Initially, the extent or land tax was levied at irregular intervals when extra finance was required by central government. However, as local government authorities administered the tax, it became common for the tax to incorporate a local levy made by the Burgh for specific expenses that it could not meet from the Common Good. This money was known as missive dues and was usually levied for public works such as bridges or harbours. As time went on, the custom of local taxation by this method became more entrenched and by the 18th century, the extent was being levied exclusively for the benefit of the locality and being collected on a regular annual basis.
At first the tax was imposed on the rents of immovable property and on the profits of trade, but gradually the emphasis was placed entirely on property. Up to 1831 the tax was levied on the rule that owner/occupier property should be valued at 6% of the purchase money and that tenants should pay four fifths of the real rent. Unoccupied property was exempt from this tax. The extent or land tax was formally abolished by Parliament in 1896 although many Burghs had abandoned it long before this.
For the purposes of collecting the extent initially, the city was divided in to 4 areas or quarters as shown on the map overleaf. Each of these quarters was in turn sub-divided in to 3 parts. Each full quarter entry is signed by the collecting officer. By 1748, the system for registering collection had changed somewhat. The city was divided into different sections or bounds, based on sub-divisions of the old geographical quarters. There were initially 8 bounds, 2 for each area Northeast, Northwest, Southeast and Southwest with New Town bounds included after 1773 (SL35/2/7). As the entries are made for each quarter or bound by a different official, the treatment of each area is not consistent and some are occasionally missed out. Each entry lists which bounds are missing and which are indexed, although it should be noted that the indexes are not always complete. Initially, street and close names are not given in these volumes so it can be difficult to find a specific address. After 1820 (SL35/2/50), the volumes give better information on street names and house numbers. Most entries for individuals give their occupation and other information such as summaries of wastage and lists or references as to who owned more than one property may be given at the ends of returns of quarters or bounds.
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