Valuation Rolls 1915 - Football Grounds
Tynecastle Park, Easter Road, Celtic Park and Ibrox
In 1913 Archibald Leitch was commissioned to design a new main stand for Heart of Midlothian Football Club at a cost of £5,000-6,000. By the time plans had been submitted this cost escalated to £8,000. In order to pay for the new stand they had to sell Percy Dawson to Blackburn Rovers for £2,500, a record fee at the time. The new main stand was partially opened on 15 August 1914 for Hearts 2-0 win over Celtic.
The newly indexed valuation rolls show that the new main stand increased the rateable value of the ground initially to £510 yearly from £205 but on appeal this was reduced to £455 yearly. This was on a par with Hibernian Football Club. Even in 1915 Celtic and Rangers were already the most successful football clubs in Scotland, owning or renting ground with a higher rateable value at £700 and £620 respectively.