Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| 1797 | Biggar | |||||
| 10 Jul 1797 | Lawrence Brown Edmonstone | 4 | 2 | 2 | £0.11.3 | |
| 4 Sep 1797 | Mrs Carmichael Biggar | 1 | 1 | £0.3.9 | ||
| James Bow Surgeon Biggar | 3 | 1 | 1 | 1 | £0.13.1 | |
| Mrs Wilson Vintr [vintner] Biggar | 1 | 1 | £0.3.9 | |||
| William Bertram Mercht [merchant] Biggar | 3 | 2 | 1 | £0.9.4 | ||
| John Black Mercht [merchant] Biggar | 1 | 1 | £0.3.9 | |||
| David Black Biggar | 1 | 1 | £0.1.10½ | |||
| Robert Black Biggar | 1 | 1 | £0.1.10½ | |||
| Thomas Wayld Biggar | 1 | 1 | £0.1.10½ | |||
| Mr Low B Minr [minister] | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Watson Minr [minister] | 3 | 1 | 1 | 1 | £0.13.1½ | |
| William Cleghorn vintr [vintner] | 1 | 1 | £0.1.10½ | |||
| John Gladstone Watchm [watchmaker] | 1 | 1 | £0.1.10½ | |||
| 23 | 10 | 2 | 11 | £3.13.1½ | ||
| 18 Jul 1797 | Coulter | |||||
| 4 Sep 1797 | Mr Baillie Coulterallars | 2 | 1 | 1 | £0.11.3 | |
| Mr Strachan | 1 | 1 | £0.3.9 | |||
| John Brown Coultermains | 3 | 1 | 1 | 1 | £0.13.1½ | |
| Alexander Murray Coultermains | 2 | 1 | 1 | £0.5.7½ | ||
| 8 | 4 | 2 | 2 | £1.13.9 | ||
| 17 Jul 1797 | Symington | |||||
| 5 Sep 1797 | Mr Anderson Minr [minister] | 2 | 1 | 1 | £0.9.4½ | |
| 2 | 1 | 1 | £0.9.4½ | |||
| 17 Jul 1797 | Lamington | |||||
| 5 Sep 1797 | Mrs Mitchel Minr [minister] | 3 | 1 | 1 | 1 | £0.13.1½ |
| 3 | 1 | 1 | 1 | £0.13.1½ | ||
| 15 Jul 1797 | Wiston | |||||
| 6 Sep 1797 | David Lind Greenhill | 2 | 1 | 1 | £0.5.7½ | |
| Mrs Henderson Minr [minister] | 2 | 1 | 1 | £0.5.7½ | ||
| 15 Jul 1797 | Crawford | |||||
| 8 Sep 1797 | Humphrey Denholm Castle | 2 | 1 | 1 | £0.5.7½ | |
| Mr McConnochie | 1 | 1 | £0.1.10½ | |||
| James Mcqween Bellfield | 1 | 1 | £0.3.9 | |||
| Robert Hope Newton | 2 | 1 | 1 | £0.5.7½ | ||
| Mrs Stirling Leadhills Crawford | 2 | 1 | 1 | £0.5.7½ | ||
| James Stirling Crawford | 1 | 1 | £0.1.10½ | |||
| William Unson Crawford | 1 | 1 | £0.1.10½ | |||
| John Morrison | 1 | 1 | £0.1.10½ | |||
| George Martin Crawford | 2 | 1 | 1 | £0.5.7½ | ||
| James Baitlin Crawford | 1 | 1 | £0.3.9 | |||
| 14 | 6 | 8 | £1.17.6 |
Transcribe other information
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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).