Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| Carrieston | ||||||
| 28 Aug 1797 | Alexander Mitchel Carrn [Carrieston] | 1 | 1 | £0.3.9 | ||
| Mr Gray Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| Capt [Captain] George Skene | 3 | 1 | 2 | £0.7.6 | ||
| Robert Wright Groom | 1 | 1 | £0.1.10½ | |||
| Janet Simpson Ho. Kr. [Housekeeper] | 1 | 1 | £0.1.10½ | |||
| 8 | 3 | 5 | £1.0.7½ | |||
| Menmuir | ||||||
| 29 Aug 1797 | Mr Scott Birkhill | 1 | 1 | £0.3.9 | ||
| Mr Waugh Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| James Carnegie Arbuthnot Esq | 3 | 2 | 1 | £0.9.4 | ||
| Miss Ann Carnegie | 1 | 1 | £0.1.10½ | |||
| Miss Elizabeth Carnegie | 1 | 1 | £0.1.10½ | |||
| 8 | 4 | 4 | £1.2.6½ | |||
| Lethnot | ||||||
| Mr Taylor Minr [Minister] | 1 | 1 | £0.1.10½ | |||
| Lochlee | ||||||
| Mr Pirry Minr [Minister] | 1 | 1 | £0.1.10½ | |||
| Edzell | ||||||
| Mr Cuttan Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| James Wilson Hole | 1 | 1 | £0.3.9 | |||
| 3 | 2 | 1 | £0.9.4½ | |||
| Stricathro | ||||||
| 30 Aug 797 | Mr Hannah Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | |
| Heirs of P Cruickshank | 1 | 1 | £0.3.9 | |||
| David Rankin Westerton | 2 | 1 | 1 | £0.5.7½ | ||
| William Ogilvy Esq | 2 | 1 | 1 | £0.11.3 | ||
| John Adamson Side | 2 | 1 | 1 | £0.5.7½ | ||
| 9 | 5 | 1 | 3 | £1.11.10½ | ||
| Brechine | ||||||
| 31 Aug 1797 | John Geekie Keythock | 2 | 1 | 1 | £0.5.7½ | |
| William Richardson Esqr | 2 | 1 | 1 | £0.5.7½ | ||
| Dr. [Doctor] Low Unthank | 2 | 1 | 1 | £0.5.7½ | ||
| Colin Smith Maisondieu | 1 | 1 | £0.3.9 | |||
| David Allardyce Pittendrich | 2 | 1 | 1 | £0.5.7½ | ||
| Dr. [Doctor] Ferrier Kintruget | 2 | 1 | 1 | £0.11.3 | ||
| Dr. [Doctor] Ferrier Kintruget | 1 | 1 | £0.1.10½ | |||
| Robert Adamson Middle Drums | 1 | 1 | £0.3.9 | |||
| Mrs Speid Ardovie | 2 | 1 | 1 | £0.11.3 | ||
| James Thomson Arrat | 2 | 1 | 1 | £0.5.7½ | ||
| Robert Baillie Kincraig | 2 | 1 | 1 | £0.5.7½ | ||
| James Thomson | 2 | 1 | 1 | £0.5.7½ | ||
| James Burn Caldhouses | 1 | 1 | £0.1.10½ | |||
| Mrs Allardyce Caldhouses | 1 | 1 | £0.3.9 | |||
| Peter Laing Caldhouses | 2 | 1 | 1 | £0.5.7½ | ||
| Carry | 25 | 13 | 2 | 10 | £4.2.6 |
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).