Scotlandspeople.gov.uk has indexed the 1915 Scottish Valuation Rolls. The index contains the names of the owners and occupiers along with the address, parish and county. The images may contain further information e.g. occupation. The Scottish Valuation Rolls were used as an assessment for rates to provide funds for education, drainage and street lighting.
The assessors recorded the name of the owner, tenant and occupier. Unlike a census it only contains details for the head of the household and doesn't list other members of the household.
The valuations were carried out during 1914 and published in May the following year. It gives a valuable snapshot of who was the head of the household, where they lived and who owned property. For further details visit scotlandspeople
1915 Valuation Rolls for Scotland
Valuation rolls (also called assessment rolls) were also carried out in some states of Australia. These records were annually published in Government Gazettes and contain valuable information for the family historian. They can be used to trace a families movements and property ownership.