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[page] 79

Remarks relative to the valuation of Orkney
Property in Orkney is distinguishable as follows Viz. Property Lands,
those in the possession of the Proprietors and their Tenants - Earldom, composed
of Fewduties in kind such as Malt, Meal, Butter etc payable by the Heritors
out of said Lands to Lord Dundas as in right of the Crown - and Bishoprick
consisting of those Lands which belonged to the Bishop in times of Episcopasy,
but which now bwlong to the Crown, and are held under Lease by Lord Dundas

Valuation 1653
In consequence of several Acts passed during the Usurpation, the Lands
in Orkney were valued (after the deductions allowed by the Commissioners
Vidi Folio 74) as follows Vizt.
Heretors Part -- £3047.19.4 7/9
Earldom -- £19394.6.11 2/3
Bishoprick -- £6456.8.4 2/3
Free Rent 1653 -- £56,326.14.9 1/9

Revaluation 1667
The Commissioners of Revaluation under the Act of Convention of
Estates this year Found Patrick Smith of Bracos Valuation in the Parish
of Holm over rated and Ordained a deduction of £109.1.2 to be made
therefrom which reduced the Heritors Part to be £30,366.18.4 1/9 and the
Commissioners at same time valued the Lands of sundry Fewers who
had been omitted in 1653 (Vidi Folio 75) to the Amount of £648.6.8
which encreased the Heretors valuation to £31,015.5.0 1/9
Heretors Part -- £31015.5.0 1/9
Earldom -- 19394.6.11 2/3
Bishoprick -- £6456.8.4 2/3
Free Rent 1667 -- £56866.0.4 4/9

Since the 1667 Lord Dundas's Authors acquired right to sundry
Lands in Orkney from the Heretors now called his Property Lands to the
extent of £3661.16.3 8/47 Valuation (Vidi Folio 75) which reduces the here-
-tors part to £27353.8.8 1/7 - Lord Dundas for his property lands -- £3661.16.3 8/47
Heretors Part -- £27353.8.8 1/7
Earldom -- £19394.6.11 2/3
Bishoprick -- £6456.8.4 2/3
Valued Rent of Orkney Vidi Gnl Abst F 55 [See General Abstract Folio 55] -- £56866.0.4 4/5

According to this Valuation the Heretors, and Lord Dundas for
his Property Lands, pay Cess to the Collector for the County, who Accompts
to the Reveiver general therefore, Lord Dundas pays Cess seperately
into Exchequer at Edinburgh for the Earldom, Bishoprick, and
Lordship of Shetland.