ground-annualn.
Scots Law.
‘A perpetual yearly duty payable upon land, and made a real burden upon it either by constitution or reservation’ (Sheriff Æ. J. G. Mackay).
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society > trade and finance > fees and taxes > impost, due, or tax > tax > types of tax > [noun] > land tax > types of land tax
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ground-annual1551
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geld levy1878
1551 Sc. Acts Mary (1814) II. 490/1 The ground annuall appeiris ay to be payit quha euer big the ground and fail~ȝeing thairof that the annuellar may recognosce the ground.
1597 J. Skene De Verborum Significatione at Annuell [In Acts Mary 1551] mention is maid of ground annuell, few annuell, and top annuell, quhairof I haue red nathing in onie vther place: and am incertaine quhat they do signifie.
1874 Act 37 & 38 Vict. c. 94 §30 Securities by way of ground annual, whether redeemable or irredeemable.
1890 G. Watson Bell's Dict. Law Scotl. (ed. 7) (at cited word) In the beginning of the seventeenth century, the Lords of Erection resigned their superiorities to the Crown, with the exception of the feu-duties, which the Crown had power to redeem on payment of a certain consideration. The consideration never having been paid, the power of redemption was renounced, and the feu-duty thus perpetually payable to the successor of a Lord of Erection is called a ground-annual.
This entry has not yet been fully updated (first published 1900; most recently modified version published online September 2021).
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n.1551