Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| [Brechin] Carried | 25 | 13 | 2 | 10 | £4.2.6 | |
| Gilbert Pennycook | 2 | 1 | 1 | £0.5.7½ | ||
| David Black Barrelwell | 2 | 1 | 1 | £0.5.7½ | ||
| William Robb | 2 | 1 | 1 | £0.5.7½ | ||
| Hble [Honourable] William Maule | 6 | 4 | 1 | 1 | £1.4.4½ | |
| Three Servants | 3 | 3 | £0.5.7½ | |||
| 40 | 20 | 3 | 17 | £6.9.4½ | ||
| Pert and Logie | ||||||
| 2 Sep 1797 | James Lyal Brae of Pert | 2 | 1 | 1 | £0.5.7½ | |
| Mr Barclay Netherpert | 1 | 1 | £0.3.9 | |||
| David Lyal of Galdry | 2 | 1 | 1 | £0.5.7½ | ||
| David Baillie Nr [Nether] Ballochie | 1 | 1 | £0.1.10½ | |||
| Mr Peters Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| John Taylor of Craigie | 3 | 1 | 2 | £0.18.9 | ||
| Mr Jamie Law | 2 | 1 | 1 | £0.5.7½ | ||
| 13 | 6 | 3 | 4 | £2.12.6.½ | ||
| Montrose | ||||||
| John Duncan of Rosebank | 3 | 2 | 1 | £0.15.0 | ||
| Servant | 1 | 1 | £0.1.10½ | |||
| Lady Gordon Gayfield | 2 | 2 | 1 | £0.11.3 | ||
| Mr Scott Newmanswills | 3 | 1 | 1 | 1 | £0.13.1½ | |
| Mr Renny Borrowfield | 2 | 1 | 1 | £0.11.3 | ||
| Miss Catherine Renny | 1 | 1 | £0.7.6 | |||
| Mr Baillie Wardd | 1 | 1 | £0.3.9 | |||
| Carry | 13 | 6 | 5 | 2 | £3.3.9 | |
| [Montrose] Carried | 13 | 6 | 5 | 2 | £3.3.9 | |
| George Carnegie of Charleton | 4 | 1 | 2 | 1 | £1.0.7½ | |
| Miss Carnegie | 1 | 1 | £0.7.6 | |||
| Mr Mitchell Clay lake | 2 | 1 | 1 | £0.5.7½ | ||
| Capt [Captain] Carnegie Kinnaber | 1 | 1 | £0.3.9 | |||
| Miss Strachan residing at Kinnaber | 1 | 1 | £0.7.6 | |||
| Miss Strachan residing at Kinnaber | 1 | 1 | £0.1.10½ | |||
| James Walker New bigging | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Allan Littlemill | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Stewart Newmanswills | 2 | 1 | 1 | £0.5.7½ | ||
| 29 | 12 | 9 | 8 | £6.7.6 | ||
| Dun | ||||||
| 3 Sep 1797 | James Campbell Glenskinna | 2 | 1 | 1 | £0.5.7½ | |
| James Cruickshank Esqr | 5 | 1 | 4 | £1.13.9 | ||
| Mr Ogilvy Broomly | 1 | 1 | £0.7.6 | |||
| John Erskine of Dun | 4 | 2 | 1 | 1 | £0.16.10½ | |
| David Guthry | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Lauder Minr [Minister] | 2 | 1 | 1 | £0.5.7.5 | ||
| David Scott Balwilloe | 1 | 1 | £0.3.9 | |||
| Robert Airth Mains | 2 | 1 | 1 | £0.5.7½ | ||
| 19 | 8 | 6 | 5 | £4.4.4½ |
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).