, 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=139){kind=link}
Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| Brought forward | 102 | 40 | 16 | 46 | £17.16.3 | |
| James Smith Smith | 2 | 1 | 1 | £0.5.7½ | ||
| Sone | 1 | 1 | £0.1.10½ | |||
| Thomas Lawrie Brewer | 4 | 1 | 3 | £0.13.1½ | ||
| George Gillies Schoolmaster | 1 | 1 | £0.1.10½ | |||
| Robert Robertson Grocer | 1 | 1 | £0.3.9 | |||
| James Robertson | 1 | 1 | £0.1.10½ | |||
| John Robertson | 1 | 1 | £0.1.10½ | |||
| Robert Lamb Candlemuir | 2 | 1 | 1 | £0.5.7½ | ||
| Robert Lamb Jun. [Junior] | 1 | 1 | £0.1.10½ | |||
| Robert Corbet Shoemaker | 1 | 1 | £0.3.9 | |||
| James Roxburgh Shoemaker | 2 | 1 | 1 | £0.5.7½ | ||
| Thomas Mackie Mercht. [Merchant] | 2 | 1 | 1 | £0.5.7½ | ||
| Dr. [Doctor] N. Toll | 2 | 1 | 1 | £0.5.7½ | ||
| James Purdie Wright | 2 | 1 | 1 | £0.5.7½ | ||
| James Stewart Yarn Mercht. [Merchant] | 2 | 1 | 1 | £0.5.7½ | ||
| Alexander Gray Manufr. [Manufacturer] | 2 | 1 | 1 | £0.5.7½ | ||
| Mr. Renton B. [Burgher] Mins. [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| John Hindshaw Manufr. [Manufacturer] | 1 | 1 | £0.3.9 | |||
| William Kennerson | 3 | 1 | 2 | £0.7.6 | ||
| John Granger | 2 | 1 | 1 | £0.5.7½ | ||
| James Pender | 1 | 1 | £0.3.9 | |||
| 138 | 55 | 17 | 66 | £22.17.6 | ||
| Dalziel | ||||||
| 19 Aug 1797 | Mrs Hamilton Cunnizer | 2 | 1 | 1 | £0.5.7½ | |
| Robert Burns | 1 | 1 | £0.1.10½ | |||
| Mr. Clawson Minr [Minister] | 2 | 1 | 1 | £0.9.4½ | ||
| John Roxburgh | 1 | 1 | £0.1.10½ | |||
| James Hamilton Dalziel | 6 | 3 | 2 | 1 | £1.3.1½ | |
| Malcom White | 1 | 1 | £0.1.10½ | |||
| William Ross | 1 | 1 | £0.1.10½ | |||
| John Boyde | 1 | 1 | £0.1.10½ | |||
| 15 | 4 | 3 | 8 | £2.12.6½ | ||
| Bothwell | ||||||
| 13-14 Oct 1797 | Gilbert Douglas Orbiston | 2 | 1 | 1 | £0.11.3 | |
| Thomas Scott Bothwellbridge | 1 | 1 | £0.1.10½ | |||
| Mrs. Clark Woodhead | 1 | 1 | £0.3.9 | |||
| William Hamilton Bothwellpark | 1 | 1 | £0.3.9 | |||
| Mrs Gray | 1 | 1 | £0.7.6 | |||
| Jonathan Anderson Sweethope | 3 | 1 | 2 | £0.18.9 | ||
| Mr. McCulloch Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| Lord Douglas | 4 | 3 | 1 | £0.18.9 | ||
| C. Douglas | 1 | 1 | £0.7.6 | |||
| F. Douglas | 1 | 1 | £0.7.6 | |||
| Carried forward | 19 | 8 | 8 | 3 | £4.15.7½ |
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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).