BAIIXONT'S ROLL, the name given to a valuation, according to which the ecclesi astical benefices of Scotland were taxed, from the end of the 13th c. to the reformation. It took its name from an Italian churchman, Benemund or Baiamund de Vicci, who was sent from Rome by the pope about the year 1276, to collect the tithe, or tenth part of all the church livings in Scotland, for an expedition to the Holy Land. Hitherto, the Scotch clergy had been taxed according to a conventional valuation, called the antigun tazatio. But tlaiamund set this aside; and, in spite of their reclamations, assessed the benefices at their actual yearly worth, or vertu valor. Although more than once referred to as an authoritative document in statutes of the 15th c., no complete copy of B. It., in its original shape, is now known to exist. A contemporary manuscript of so much of the roll as applies to the archdeaconry of Lothian, or that portion of the diocese of St.
Andrews which lies to the s. of the Forth (comprehending the counties of Berwick, Haddington, Edinburgh, Linlithgow, and part of Stirlingshire), is preserved at Durham. The real value of the benefices in this district, as set down in B. B., exceeds the conven tional value in the antiqua taxcttio in the proportion of 420 to 286. A copy of B. B., as it appears to have existed in the reign of king James V. (1513-42), is preserved in the advocates' library at Edinburgh, in a hand of the beginning of the 17th century. It is full of inaccuracies; and it omits all livings of less than 40 marks a year. Of the antiques taxatio, which was superseded by B. It., there are good copies• in the handwriting of the 13th c., so far as concerns the benefices in the four dioceses of St. Andrews, Brechin, Aberdeen, and Moray.