The County Cess and Valuation Rolls were compiled prior to 1855 for the purpose of tax collection. The tax applied only to land owners and not tenants. The Perth Burgh and Stent Rolls list the county inhabitants who were required to pay taxes within the burgh. All the rolls contain names, which are normally followed by occupations, of either the proprietor only or the tenant and the proprietor together. The fields to be keyed are: Proprietor Name, Tenant Name, Parish, Year, and Call Number. There are two form types from which to choose in order to key the fields: Tax Roll and Book Cover/ Title Page. A third form type is Index which is needed to separate out any index images but from which nothing is being keyed.

The project difficulty is set at Advanced because of the legibility and condition of the records. Most are legible and in good condition, but on quite a few images many names are written per page. A link for handwriting helps is included in the project instructions.