Scotland Owners of Lands and Heritages (17 and 18 Vict., Cap. 91), 1872-1873 Return

Searching for a Scottish ancestor? If the answer is "yes," then this book is for you! This goldmine of genealogical data includes land owners from Aberdeen to Zetland.
In the Prefatory Remarks (dated 25th February 1874), Angus Fletcher, Comptroller-General of Inland Revenue for Scotland, describes this work as follows:
This Return sets out the estimated acreage of owners of lands and heritages in Scotland; and the annual value of the same. The names and addresses of owners of one acre and upwards are given, together with the extent and annual value of their lands and heritages, and the number of owners of less than one acre of land, with the aggregate extent and annual value of their property.
The Return is made up in Counties; with separate Returns for Boroughs containing 20,000 inhabitants.
The estimated acreage has been obtained by the Surveyors of Stamps and Taxes from inquiry on the spot, and from the best resources at their command.
The duty imposed on these officers in ascertaining the estimated extent or acreage of properties was one of considerable difficulty.