The counties or shires of Scotland (Scottish Gaelic: Siorrachdan na h-Alba) were historic subdivisions of Scotland.
The shires were originally established in the Middle Ages for judicial purposes, being territories over which a sheriff had jurisdiction. They were distinct from the various older mormaerdoms, earldoms and other territories into which Scotland was also divided, which are collectively termed the provinces of Scotland by modern historians. The provinces gradually lost their functions, whereas the shires gradually gained functions. From the 16th century, the shires served as constituencies, electing shire commissioners to the Parliament of Scotland. From 1667 each shire had commissioners of supply responsible for collecting local taxes; the commissioners of supply were subsequently given various local government functions as well. From 1797, the shires also served as areas for organising the militia, which was the responsibility of a lord-lieutenant.
