National Records of Scotland have published valuation rolls from 1940 on their online research service, ScotlandsPeople, adding more than 60,000 new digital images.
You can now search over 2.8 million new indexed names and addresses for owners, tenants and occupiers of properties throughout Scotland. 
Valuation rolls were created to help with collection of taxes, recording details of buildings, properties and their value, and the names of their owners and tenants.
They are a valuable tool for local history research and can be used to add foliage to your family tree by searching for people and properties between census years
https://www.scotlandspeople.gov.uk/article/news-valuation-rolls-1940-go-online