, 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=149){kind=link}
Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| 1797 | Brought forward | 9 | 4 | 2 | 3 | £1.13.7½ |
| Samuel Sommerville Humferslaw | 2 | 1 | 1 | £0.5.7½ | ||
| Coll. [Collector] Bertram Nisbet | 3 | 1 | 2 | £0.18.9 | ||
| Robert Jack | 1 | 1 | £0.1.10½ | |||
| John Smith Carnwathmill | 2 | 1 | 1 | £0.5.7½ | ||
| William McCalla vintr [Vintner] | 1 | 1 | £0.3.9 | |||
| Mr Mark Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| 22 Jul 1797 | Pittynain | |||||
| 29 Aug 1798 | Mr Ferguson Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | |
| Capt. [Captain] Carmichael Westraw | 2 | 1 | 1 | £0.5.7½ | ||
| 20 Jul 1797 | Carmichael | |||||
| 1 Sep 1797 | Countes Douiger of Hyndford | 3 | 2 | 1 | £0.15.0 | |
| James Carmichael Westmains | 2 | 1 | 1 | £0.5.7½ | ||
| Mr. Ingles Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| 20 | 9 | 4 | 7 | £3.16.10½ | ||
| 4 | 2 | 2 | £0.11.3 | |||
| Maurice Carmichael Eastend | 3 | 1 | 2 | £0.18.9 | ||
| 10 | 5 | 3 | 2 | £2.5.0 | ||
| 21 Jul 1797 | Covington | |||||
| 30 Aug 1797 | Mr. Little Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | |
| 2 | 1 | 1 | £0.5.7½ | |||
| 1797 | Libberton | |||||
| 31 Aug 1797 | Mr. Fraser Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | |
| Coll [Collector] McDonald | 2 | 1 | 1 | £0.5.7½ | ||
| 19 Jul 1797 | Walston | |||||
| 1 Sep 1797 | George Stodart Walston | 2 | 1 | 1 | £0.5.7½ | |
| 4 | 2 | 2 | £0.11.3 | |||
| Mrs Mollison | 1 | 1 | £0.1.10½ | |||
| 3 | 1 | 2 | £0.7.6 | |||
| 19 Jul 1797 | Dunsyre | |||||
| 1 Sep 1798 | Mr. Ritchie Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | |
| 2 | 1 | 1 | £0.5.7½ | |||
| 19 Jul 1797 | Dolphington | |||||
| 2 Sep 1797 | John Nimmo Newholm | 2 | 1 | 1 | £0.5.7½ | |
| Mr. Gordon Minr [Minister] | 1 | 1 | £0.1.10½ | |||
| 3 | 1 | 2 | £0.7.6 |
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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).