, Clock and watch tax - Volume 2 - Counties (E-L) (see 'More info' for county details), E326/12/2&destination=/virtual-volumes/volume-images/volume_data-E326-12-2/REX01666?image_number=111){kind=link}
Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| 1797 | Carsfairn Brt. [Brought] over | 4 | 2 | 2 | £0.11.3 | |
| Robert Dempster, Carsfairn Kiirk | 2 | 1 | 1 | £0.5.7½ | ||
| 6 | 3 | 3 | £0.16.10½ | |||
| Parishes Collected | ||||||
| Minnigaff | 24 | 11 | 5 | 8 | £4.13.9 | |
| Kirkmabreck | 35 | 16 | 4 | 15 | £5.18.1½ | |
| Anwoth | 17 | 6 | 9 | 2 | £4.13.9 | |
| Girthon | 47 | 22 | 4 | 21 | £7.11.10½ | |
| Borgue | 21 | 8 | 2 | 11 | £3.5.7½ | |
| Twynholm | 18 | 10 | 8 | £2.12.6 | ||
| Tungland | 12 | 6 | 2 | 4 | £2.5.0 | |
| Balmaghie | 10 | 4 | 6 | £1.6.3 | ||
| Crossmichael | 23 | 9 | 2 | 12 | £3.11.3 | |
| Kelton | 31 | 16 | 3 | 12 | £5.5.0 | |
| Kirkcudbright | 17 | 3 | 6 | 8 | £3.11.3 | |
| Rerrick | 12 | 4 | 3 | 5 | £2.6.10½ | |
| Buittle | 24 | 14 | 10 | £3.11.3 | ||
| Colvend | 14 | 8 | 1 | 5 | £2.6.10½ | |
| Kirkbean | 20 | 9 | 1 | 10 | £3.0.0 | |
| Newabbey | 9 | 4 | 5 | £1.4.4½ | ||
| Carrd. [Carried] forwd. [forward] | 334 | 150 | 42 | 142 | £57.3.9 | |
| 1797 | Parishes Collected Brt. [Brought] Forwd. [forward] | 334 | 150 | 42 | 142 | £57.3.9 |
| Troqueer Parish | 49 | 20 | 8 | 21 | £8.14.4½ | |
| Terregles | 24 | 9 | 8 | 7 | £5.6.10½ | |
| Kirkpatrick Irongray | 12 | 5 | 7 | £1.11.10½ | ||
| Lochraton | 2 | 1 | 1 | £0.5.7½ | ||
| Kirkgunzeon | 3 | 2 | 1 | £0.9.4½ | ||
| Orr | 24 | 14 | 1 | 9 | £3.16.10½ | |
| Kirkpatrick Durham | 5 | 2 | 1 | 2 | £0.18.9 | |
| Parton | 5 | 2 | 1 | 2 | £0.18.9 | |
| Balmaclellan | 4 | 2 | 2 | £0.11.3 | ||
| Kells | 21 | 8 | 2 | 11 | £3.5.7½ | |
| Dalry | 7 | 2 | 5 | £0.16.10½ | ||
| Carsfairn | 6 | 3 | 3 | £0.16.10½ | ||
| 496 | 220 | 63 | 213 | £84.16.10½ | ||
| Proof | ||||||
| 220 Clocks at 3/9d each is | £41.5.0 | |||||
| 63 Gold Watches at 7/6d each is | £23.12.6 | |||||
| 213 Silver or metal watches at 1/10½ each is | £19.19.4½ | |||||
| £84.16.10½ |
Transcribe other information
22.
Survey of the Tax upon Clocks and Watches in Kirkcudbright Shire
Continued
Scottish Exchequer (Tax Records), Clock and watch tax - Volume 2 - Counties (E-L) (see 'More info' for county details), E326/12/2
Volume 2 contains clock and watch tax listings for the following counties: East Lothian (Haddingtonshire), Fife, Angus (Forfarshire), Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, and Lanarkshire. Please note that the Inverness-shire roll is not divided up on a parish by parish basis.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).