Do valuation rolls tell you who owns land?

Land tax (cess) rolls compiled by the Commissioners of Supply from the early 17th to the early 19th century record the names of owners of property worth more than £100 Scots worth of annual rent in each parish. Valuation rolls compiled by county and burgh Assessors, for the period 1855-1974, and by Regional Assessors, for the period 1975-1989, do not include details about the ownership of land directly. They record, on the whole, the ownership of occupied buildings. However, they also include details of shooting and fishing rights on sporting and agricultural estates, some commercial grazing land, and some land used for commercial purposes (for example coal yards).