Scottish National Dictionary (1700–)
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First published 1974 (SND Vol. IX).
This entry has not been updated since then but may contain minor corrections and revisions.
VALUE, n., v. Also Sc. forms vailue (Abd. 1875 W. Alexander My Ain Folk 122), vailye (Abd. 1929 J. Alexander Mains & Hilly 69; ne.Sc. 1973), velye (Uls. 1886 W. G. Lyttle Sons of the Sod ii.), velue (Uls. 1897 A. McIlroy When Lint was in the Bell v.), vaillie (m.Lth. 1895 J. Tweeddale Moff xxii.; Bwk. 1942 Wettstein; Rxb. 1942 Zai; Per., Fif., Lth. 1973), valie (m.Lth. 1857 Misty Morning 223), vailey (Per. 1887 R. Cleland Inchbracken xxxiv.), vaily (Gall. a.1897 Rob Ringan's Plewman Cracks 28), vailee (Mry. 1873 J. Brown Round Table Club 270), veylie (Abd. 1926 Abd. Univ. Review (July) 227); vaalu (Sc. 1818 S. Ferrier Marriage xxxiv.), val(l)ow (Sc. 1715 News Letters 1715–16 (Steuart 1910) 143, 1778 Lord Maxwell's Last Goodnight in Child Ballads No. 159 A. iii.), wallow, wellow (Sc. 1700 Seafield Corresp. (S.H.S.) 315). Hence vaeluable (Abd. 1875 W. Alexander My Ain Folk 52), vailyble (Edb. 1866 R. F. Hardy Within a Mile vi.), vailable (Ags. 1894 J. B. Salmond My Man Sandy (1899) 12), valable (Abd. 1880 W. Robbie Yonderton 125), valuable; vailyatir (Abd. 1924), valuator; waluation (Mry. 1873 J. Brown Round Table Club 251); valuedom, value (Ags. 1825 Jam., s.v. Valour). Also in Eng. dial. Sc. usages. [′vɑljɪ; ne.Sc. + ‡′veljɪ; em., s.Sc. ′vele]
I. n. An extent or amount of time. Now only dial, in Eng.Sc. 1803 Captain Car in Child Ballads No. 178 H. xv.:
He shot in and [s]he shot out The value of an hour.
II. v. Ppl.adj. in comb. valued rent, a valuation of land made in 1667 for the purpose of computing the land-tax and the apportionment for public and parochial expenditure, superseding the Old and New Extents. Now only hist.Sc. 1749 Memorial for Magistrates etc. Edb. iii.:
To elect sixteen Assessors or Stent-Masters for proportioning the said annual Rate, conform to the valued Rent of Tenements, Houses, Shops, etc.Sc. 1773 Erskine Institute ii. v. § 35:
All the taxations upon land granted since the year 1667 are, by the acts imposing them to be levied according to the rules and valuations settled by the act of convention of that year. The rent thereby fixed gets the name of the valued rent in opposition to the old and new extent.Sc. 1795 Stat. Acc.1 XIX. 81:
The valued rent of the parish [Falkirk], by which the land-tax, parish assessments, etc. are paid, is £13,521: 8: 6 Scotch money.Sc. 1816 T. Thomson's Memorial (Stair Soc.) 267:
At this period [1681] those burdens were paid entirely according to that new and general extent to which the name of valued rent was given.Inv. 1880 Trans. Inv. Scientif. Soc. I. 295:
Oliver Cromwell settled the matter by ordering a valuation to be made of all taxable property in Scotland, and though not perfected until after the Restoration, namely, till 1667, the valuation was made, and was called the “Valued Rent” which expression has ever since been used in contradistinction to “real rent,” as shown now by the Valuation Roll, and formerly by the Cess Books of the counties, and Stent Rolls of the burghs.
