Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| 1797 | Ceres | |||||
| 2 Nov 1797 | Oliver Gourlay Craignothie | 2 | 1 | 1 | £0.5.7½ | |
| Mr Harkerston Greenside | 2 | 1 | 1 | £0.5.7½ | ||
| David Pitcairn Kinninmot | 1 | 1 | £0.1.10½ | |||
| Mr Beilby E Ceres | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Crichton Minr [Minister] | 1 | 1 | £0.3.9 | |||
| John Brown Ceres | 2 | 1 | 1 | £0.5.7½ | ||
| 10 | 5 | 5 | £1.8.1½ | |||
| Cult | ||||||
| 19 Oct 1797 | Earl of Crawford | 2 | 1 | 1 | £0.11.3 | |
| Mr Wilkie Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| Robert Symers Pitlessie | 1 | 1 | £0.3.9 | |||
| 5 | 3 | 1 | 1 | £1.0.7½ | ||
| Creigh | ||||||
| 5 Oct 1797 | Miss Halkerston Carphin | 1 | 1 | £0.3.9 | ||
| David Wallace Balmeadowside | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Greenlaw Minr [Minister] | 1 | 1 | £0.3.9 | |||
| Col. [Colonel] Baillie Luthrie | 1 | 1 | £0.3.9 | |||
| Edward Bruce Luthrie | 1 | 1 | £0.3.9 | |||
| 6 | 5 | 1 | £1.0.7½ | |||
| Craill | ||||||
| Methven Erskine Esq. Airdrie | 2 | 1 | 1 | £0.11.3 | ||
| Mrs Erskine | 1 | 1 | £0.7.6 | |||
| Miss Erskine | 1 | 1 | £0.1.10½ | |||
| Margaret Titchfield | 1 | 1 | £0.3.9 | |||
| 5 | 2 | 2 | 1 | £1.4.4½ | ||
| 1797 | Cupar | |||||
| James Wemyss Esqr. Wemyss hall | 4 | 1 | 1 | 2 | £0.15.0 | |
| John Swan Preston hall | 2 | 1 | 1 | £0.5.7½ | ||
| Patrick Rigg Esqr. Tarvit | 2 | 1 | 1 | £0.11.3 | ||
| Walter Walker Kingask | 1 | 1 | £0.1.10½ | |||
| Mrs Stark Bandiran | 2 | 1 | 1 | £0.5.7½ | ||
| 11 | 4 | 2 | 5 | £1.19.4½ | ||
| 6 Oct 1797 | Dairsie | |||||
| Mrs Meldrum Pitormie | 2 | 1 | 1 | £0.5.7½ | ||
| John Reid Todhall | 2 | 1 | 1 | £0.5.7½ | ||
| David Meldrum Craigfoodie | 1 | 1 | £0.7.6 | |||
| Mr McCulloch Dairsie | 2 | 1 | 1 | £0.5.7½ | ||
| 7 | 3 | 1 | 3 | £1.4.4½ | ||
| Denino | ||||||
| 28 Oct 1797 | Robert Gray Bely | 2 | 1 | 1 | £0.5.7½ | |
| 1797 | Elie | |||||
| 3 Nov | Mrs Alexander Elie | 1 | 1 | £0.3.9 | ||
| Mrs Wood Ely | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Alexander Wood | 1 | 1 | £0.1.10½ | |||
| Mrs Wallace Ely | 1 | 1 | £0.3.9 | |||
| Mrs Scott | 3 | 1 | 1 | 1 | £0.13.1½ | |
| Admiral Dudingston | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Pairman Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| Captain Chalmers | 1 | 1 | £0.3.9 | |||
| 13 | 7 | 1 | 5 | £2.3.1½ |
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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).