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ScotlandsPeople - The official Scottish genealogy resource
A fully searchable pay-per-view website which gives access to birth, marriage and death records (Statutory Registers, Old Parish Registers, and Catholic Registers); census records from 1841 to 1911, Valuation Rolls, and Scottish wills and testaments from 1513 to 1925. The initial surname search is free and covers all records, allowing you to check how many records of a particular surname appear in the various datasets, before you commit to payment and purchase credits toward viewing the digitized images of the records. This is the official government source of genealogical data for Scotland: a partnership between the National Records of Scotland (a merger of the General Register Office for Scotland and the National Archives of Scotland) and the Court of the Lord Lyon.
The Lands Valuation (Scotland) Act, 1854 established a uniform valuation of landed property throughout Scotland, establishing an assessor in each of Scotlands 35 counties and 83 royal and parliamentary burghs (eventually 90 burghs produced valuation rolls). The assessors compiled annual valuation rolls listing every house or piece of ground, along with the names and designations of the proprietor, tenant and occupier, and the annual rateable value.