Sheriff of Orkney and Shetland

[1] The foud was a bailiff who returned customs and rents due the crown, including butter and oil known as "fat goods".

[3] The sheriffs of Orkney and Shetland were involved in collecting rents to the Scottish crown and teinds based on agricultural produce.

[5] "Scat" was the general name for the tax or rent collected from the Shetland crown lands in money or farm produce.

The value of the produce was exchanged for Scottish money in coin, called "white silver", first using a traditional reckoning in a local "coinless currency" including the "yopindal".

In 1569, Robert Stewart, 1st Earl of Orkney, wrote about his Shetland rents:the charter which I have caused make of the lands of Yetland, for the land maillis of Yetland are counted in shillings, pennies, and pounds of butter and wadmell, and a shilling of butter in account of land maillis is 2 lipsund butter in payment, and a shilling of wadmell is 6 cuttall wadmell[8]