In the year 1707 the powers exercised by the com - missioners were permanently transferred to the court of session, whose judges were appointed to act in future as "commissioners for the Plantation of Kirks and Valuation of Teinds" (Act, 1707, cap. 9).
For fuller information regard - ing the Scottish parish see Connell on Teinds; Duncan's Parochial Ecclesiastical Law; the Cobden Club essays on Local Government and Taxation in the United Kingdom (1882); Goudy and Smith's Local Government in Scotland; Atkinson, Local Government in Scotland.
Knox had from the first proclaimed that "the teinds (tithes of yearly fruits) by God's law do not appertain of necessity to the kirkmen."
Gradually too stipends for most Scottish parishes were assigned to the ministers out of the yearly teinds; and the Church received - what it retained even down to recent times - the administration both of the public schools and of the Poor Law of Scotland.
The parliamentary return of 1888 showed the value of the teinds of 876 parishes to be £375,678 and the stipends paid to amount (exclusive of manses and glebes) to £242,330.