The Return to the 1366 Parliament
| Sheriffdoms | Ancient Extent(£sd) | A.E.(d) | Verum Valorem(£sd) | VV(d) | Ratio (AE:VV) | % of sheriffdoms | % of bishoprics | % of Scotland |
| Clackmannan | £331-0-8 | 79448 | £243-14-8 | 58496 | 1.36 | 0.69 | 0.52 | |
| Kynros | £65-0-0 | 15600 | £38-14-8 | 9296 | 1.68 | 0.13 | 0.10 | |
| Fife | £3465-13-4 | 831760 | £2555-0-0 | 613200 | 1.36 | 7.18 | 5.48 | |
| Perth | £6192-2-6 | 1486110 | £3087-1-7 | 740899 | 2.01 | 12.83 | 9.79 | |
| Forfar | £3370-6-8 | 808880 | £2240-6-8 | 537680 | 1.50 | 6.99 | 5.33 | |
| of which A | £112-0-4 | 26884 | ||||||
| Kincardine | £1088-10-8 | 261248 | £722-0-0 | 173280 | 1.51 | 2.26 | 1.72 | |
| Aberdeen | £4448-6-0 | 1067592 | £2588-5-2 | 621182 | 1.72 | 9.22 | 7.03 | |
| Banff | £1110-6-0 | 266472 | £128-16-8 | 30920 | 8.62 | 2.30 | 1.76 | |
| Inverness | £3113-11-8 | 747260 | £1080-10-9 | 259329 | 2.88 | 6.45 | 4.92 | |
| Argyll | ||||||||
| John of the Isles | £1320-0-0 | 316800 | 2.74 | 2.09 | ||||
| Gillespic etc | £600-0-0 | 144000 | £133-6-8 | 32000 | 4.50 | 1.24 | 0.95 | |
| John of Lorn | £420-0-0 | 100800 | ? | 0.87 | 0.66 | |||
| The Steward * | £1000-0-0 | 240000 | 2.07 | 1.58 | ||||
| (Total Argyll) | £3340-0-0 | 801600 | 6.92 | 5.28 | ||||
| Total (text) A | £26524-17-6 | 6365970 | ||||||
| Wigton | £1235-3-4 | 296440 | £195-0-2 | 46802 | 6.33 | 2.56 | 1.95 | |
| Dumfries | £2666-13-4 | 640000 | £882-15-4 | 211864 | 3.02 | 5.53 | 4.22 | |
| Dumbarton | £1442-9-6 | 346194 | £96-9-6 | 23154 | 14.95 | 2.99 | 2.28 | |
| Peebles | £1274-18-6 | 305982 | £863-13-4 | 207280 | 1.48 | 2.64 | 2.02 | |
| Selkirk | £99-9-10 | 23878 | £80-18-6 | 19422 | 1.23 | 0.21 | 0.16 | |
| Abbey of Melros (B) | £53-13-4 | 12880 | 0.11 | 0.08 | ||||
| Roxburgh | £1133-15-0 | 272100 | £523-17-0 | 125724 | 2.16 | 2.35 | 1.79 | |
| Berwick | £622-2-4 | 149308 | £372-17-3 | 89487 | 1.67 | 1.29 | 0.98 | |
| Stirling | £1749-19-4 | 419992 | £687-3-10 | 164926 | 2.55 | 3.63 | 2.77 | |
| Ayr | £3358-19-10 | 806158 | £1396-16-2 | 335234 | 2.40 | 6.96 | 5.31 | |
| Lanark | £4057-9-0 | 973788 | £1755-19-8 | 421436 | 2.31 | 8.41 | 6.41 | |
| Renfrew | £535-9-8 | 128516 | ||||||
| Edinburgh + constabulary | £4029-16-10 | 967162 | £3030-12-9 | 727353 | 1.33 | 8.35 | 6.37 | |
| Total text (incl. B) = C | £21724-10-2 | 5213882 | ||||||
| Total Sheriffdoms = A + C | £48249-7-8 | 11579852 | 76.28 | |||||
| Bishoprics | ||||||||
| Candida Casa | £368-15-6 | 88506 | £143-1-8 | 34340 | 2.58 | 2.46 | 0.58 | |
| Argyll | £281-6-8 | 67520 | £133-6-8 | 32000 | 2.11 | 1.88 | 0.44 | |
| Aberdeen | £1492-4-4 | 358132 | £1358-17-8 | 326132 | 1.10 | 9.95 | 2.36 | |
| Ross | £320-7-11½ | 76895.5 | £246-12-0 | 59184 | 1.30 | 2.14 | 0.51 | |
| Dunblane | £607-13-4 | 145840 | £376-13-4 | 90400 | 1.61 | 4.05 | 0.96 | |
| & episcopal lands ** | £30-19-4 | 7432 | ||||||
| Brechin | £441-3-4 | 105880 | £321-16-8 | 77240 | 1.37 | 2.94 | 0.70 | |
| Moray | £1418-11-0 | 340452 | £559-8-8 | 134264 | 2.54 | 9.46 | 2.24 | |
| Caithness | £286-14-10½ | 68818.5 | £86-6-8 | 20720 | 3.32 | 1.91 | 0.45 | |
| Dunkeld | £1206-5-8 | 289508 | £602-13-4 | 144640 | 2.00 | 8.04 | 1.91 | |
| Glasgow (i) | £4080-12-2 | 979346 | ||||||
| Glasgow (ii) | £3239-0-0 | 777360 | £2028-10-6½ | 486846.5 | 1.60 | 21.59 | 5.12 | |
| St Andrews (i) | £5414-0-0 | 1299360 | ||||||
| St Andrews (ii) | £5340-13-4 | 1281760 | £3507-0-0 | 841680 | 1.52 | 35.60 | 8.44 | |
| St Andrews (iii) | £73-6-8 | 17600 | ||||||
| Total (except Sodor) | £15002-16-0 | 3600672 | £9396-6-6 | 2255118 | 1.60 | 23.72 | ||
| Total Scotland (1366) | £63252-3-8 | 15180524 | ||||||
| Sheriffdoms as % | 76.28 | |||||||
| Bishoprics as % | 23.72 | |||||||
| Against Forfar’s true value is a comment that of this sum £112 4d was ‘to the contribution’. | ||||||||
| * The lord steward’s lands in Bute, Cowal, Knapdale, Arran & both Cumbraes | ||||||||
| ** Under Dunblane episcopal lands worth £30-19-4 are mentioned as well as the ‘true value’ – but are not included in the total | ||||||||
| Glasgow (i) was the full old assessment | ||||||||
| Glasgow (ii) excluded churches in Teviotdale & Eskdale whilst the ‘true value’ excluded these and Annandale. £3239 is the figure included in the total. | ||||||||
| St Andrews (i) was the full old assessment | ||||||||
| St Andrews (ii) excluded churches ‘at the peace of the English king’. | ||||||||
| St Andrews (iii) – £73-6-8 was the difference between (i) and (ii) | ||||||||
| Italicized items are not included in the totals | ||||||||
Interpreting the 1366 table
The Sheriffdoms and Bishoprics are listed separately. For most of the sheriffdom data there is an ‘Auld Extent’ and a ‘Verum Valorem’ (true value). In each case I have also entered the total value in pence (d), as the lowest common denominator. This allows us to work out percentages and make comparisons. There is a column showing the Ratio between Auld Extent and true value for the sheriffdoms and the Ratio between the old assessment and true value for the bishoprics. There are then 3 columns showing the percentage share of that area for its category (sheriffdom or bishopric) or of Scotland as a whole.

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