Kinross County financial records

• Reference:GB 252 CC2/4
• Dates of Creation:1876-1975
• Physical Description:
  4.80 Linear Metres

• Scope and Content

  Abstracts of accounts, 1908-1975; Abstracts of accounts in respect of delegated duties, 1931-1975; Ledgers, 1921-1974; Day books, 1890-1913; Cash books, 1907-1974; Letter books of the county treasurer, 1906-1917; Accounts passed for payment, 1950-1974; Valuation rolls, 1876-1974

• Administrative / Biographical History

  Kinross County Council was an elected body established, along with other county councils, by the Local Government (Scotland) Act 1889. In 1930 under the Local Government (Scotland) Act 1929, Kinross County Council was combined for most, but not all, purposes with Perth County Council to form Perth and Kinross Joint County Council. Kinross County Council continued to meet separately and kept its own records.

  County councils were obliged to have county funds into which all receipts of the county, from whatever source, were paid. Payments were made to the county treasurer, who provided information about the county’s financial affairs to its finance committee. The finance committee presented annually to the county council a budget containing estimated income and expenditure of the county fund, and provisions for raising the sum required to bridge the gap between the income and expenditure. Rates levied on the gross annual value of lands and heritages as they appeared on the Valuation Roll were required from ratepayers to meet any deficiency between the county’s income and expenditure. Annual accounts of income and expenditure were compiled and presented for audit by an appropriate officer. The abstracts of accounts provide a summary overview of all the council’s financial dealings.

  County councils were abolished in 1975 and their powers transferred to regional, islands and district councils. Tayside Regional Council was the main successor authority to Perth and Kinross County Council, although part of southern Perthshire was encompassed within the boundaries of Central Regional Council.

• Conditions Governing Use

  Reproduction is available subject to preservation requirements, copyright and data protection restrictions. Charges are made for this service. Applications should be made to Archive staff.