, 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=147){kind=link}
Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| 1797 | Carluke | |||||
| 28 Jul 1797 | George Cunningham Halcraig | 3 | 1 | 2 | £0.18.9 | |
| to 23 Aug 1797 | William Harvie Brounlea | 2 | 1 | 2 | £0.5.7½ | |
| James Broun | 1 | 1 | £0.7.6 | |||
| Earl of Hyndford | 3 | 2 | 1 | £0.15.0 | ||
| John Elder | 1 | 1 | £0.1.10½ | |||
| John Murray | 1 | 1 | £0.1.10½ | |||
| Robert Brisbane Milton | 1 | 1 | 1 | £0.11.3 | ||
| William Steel Waygateshaw | 1 | 1 | £0.3.9 | |||
| William Stewart Stewarthall | 2 | 1 | 1 | £0.5.7½ | ||
| John Shaw Coldstream | 1 | 1 | £0.3.9 | |||
| 17 | 8 | 5 | 4 | £3.15.0 | ||
| 27 Jul 1797 | Lanark | |||||
| 24 Aug 1797 | John Howison Holmfoot | 2 | 1 | 1 | £0.5.7½ | |
| Mrs Lockhart of Lee Heirs | 3 | 2 | 1 | £0.15.0 | ||
| William Lockhart Baronald | 1 | 1 | £0.1.10½ | |||
| Allan Lockhart of Cleghorn | 2 | 1 | 1 | £0.11.3 | ||
| J Lockhart | 1 | 1 | £0.7.6 | |||
| B Lockhart | 1 | 1 | £0.7.6 | |||
| J Reid | 1 | 1 | £0.1.10½ | |||
| J Calder | 1 | 1 | £0.1.10½ | |||
| Caried forward | 12 | 4 | 4 | 4 | £2.12.6 | |
| Brought forward | 12 | 4 | 4 | 4 | £2.12.6 | |
| Mungo Fleming Boathaugh | 2 | 1 | 1 | £0.5.7½ | ||
| Lady Ross Bailie Bonington | 2 | 1 | 1 | £0.11.3 | ||
| Miss Ross | 1 | 1 | £0.7.6.0 | |||
| James Robertson | 1 | 1 | £0.1.10½ | |||
| Adam Pollock | 1 | 1 | £0.1.10½ | |||
| James Watson | 1 | 1 | £0.1.10½ | |||
| David Dale Cotton mill | 4 | 4 | £0.15.0 | |||
| Lord Justice Clark Fraxfield | 3 | 1 | 2 | £0.18.9 | ||
| James McKenzie | 1 | 1 | £0.1.10½ | |||
| Mr Minzies Minr [Minister] | 1 | 1 | £0.1.10½ | |||
| 29 | 11 | 8 | 10 | £6.0.0 | ||
| 24/25 Jul 1797 | Carstairs | |||||
| 25 Aug 1797 | Mr Finlayson Minr [Minister] | 1 | 1 | £0.3.9 | ||
| 1 | 1 | £0.3.9 | ||||
| 24 Jul 1797 | Carnwath | |||||
| 26 Aug 1797 | James Haig Highwood | 2 | 1 | 1 | £0.5.7½ | |
| John Wilson Wilsonton | 3 | 1 | 1 | 1 | £0.13.1½ | |
| Andrew Joiner | 1 | 1 | £0.1.10½ | |||
| Robert Wilson Cleugh | 2 | 1 | 1 | £0.11.3 | ||
| George Logan Westsinet | 1 | 1 | £0.3.9 | |||
| 9 | 4 | 2 | 3 | £1.15.7½ |
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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).