Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| 1797 | Carmunock | |||||
| 27 Sep 1797 | Lady Stewart Castlemilk | 2 | 1 | 1 | £0.11.3 | |
| Alexander Denholm | 1 | 1 | £0.1.10½ | |||
| Alexander Thomson | 1 | 1 | £0.1.10½ | |||
| Mr Feremant Minr [minister] | 2 | 1 | 1 | £0.5.7½ | ||
| Walter Ewing McLay [Cutherson] | 1 | 1 | £0.3.9 | |||
| 7 | 3 | 1 | 3 | £1.4.4½ | ||
| 1797 | Cambuslang | |||||
| 25 Sep 1797 | John Campbell Morriston | 5 | 1 | 2 | 2 | £1.2.6 |
| John Hamilton Westburn | 6 | 1 | 1 | 4 | £1.8.9 | |
| Jessie Archibald | 1 | 1 | £0.1.10½ | |||
| David Reid | 1 | 1 | £0.1.10½ | |||
| Dr. [Doctor] Merk Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| Mrs Montgomery Newton | 2 | 1 | 1 | £0.11.3 | ||
| Robert Brown Dykemount | 1 | 1 | £0.3.9 | |||
| 18 | 5 | 4 | 9 | £3.5.7½ | ||
| Blantyre | ||||||
| 23 Sep 1797 | Mr. Stevenson Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | |
| John Muir Greenhall | 2 | 1 | 1 | £0.5.7½ | ||
| Archibald Coats Coatshill | 2 | 1 | 1 | £0.5.7½ | ||
| James Dick Wheatlandhead | 1 | 1 | £0.3.9 | |||
| Jamess Coats Blantyre farm | 2 | 1 | 1 | £0.5.7½ | ||
| 9 | 5 | 4 | £1.6.3 | |||
| Rutherglen | ||||||
| 26 Sep 1797 | James Ferge Farm | 3 | 2 | 1 | £0.9.4½ | |
| Cathren Farry | 1 | 1 | £0.1.10½ | |||
| Margaret Farry | 1 | 1 | £0.1.10½ | |||
| Mr. Furlong Min. [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| William Dalglish Shawfield Bank | 1 | 1 | £0.3.9 | |||
| 8 | 4 | 4 | £1.2.6 |
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).