† top-annualn.
Scots Law. Obsolete.
An annual sum payable out of the rent of a building or buildings as distinct from the land: cf. ground-annual n.The distinction appears to have disappeared soon after the date of the Act cited; and after 1693 there was no legal way of making such a distinction.
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society > trade and finance > fees and taxes > impost, due, or tax > tax > types of tax > [noun] > property tax > specific
indiction1586
top-annual1597
zakat1802
premium1859
betterment tax1869
1597 J. Skene De Verborum Significatione at Annuel Top-annuel, is ane certaine duty, given and disponed furth of ony bigged tenement or land, of the quhilk tenement the propertie remainis with the disponer, and he is onely oblished to pay the said annuel.
Derivatives
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1555 Sc. Acts Mary (1814) II. 490/2 [Mentions] few annuellaris [and] tope annuellaris.
1681 J. Dalrymple Inst. Law Scotl. xv. §7. 320 The case being there of Tenements within Burgh, the Feu Annual is [etc.]; Ground-annuals is a distinct several annualrent, Constitute upon the Ground, before the House was built; and the Top-annualrent is out of the House.
This entry has not yet been fully updated (first published 1913; most recently modified version published online June 2019).
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