Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| Aberlady Parish | ||||||
| 30 Aug 1797 | George Mill Lochill | 2 | 1 | 1 | £1.5.7½ | |
| Mr Moy Minister | 3 | 1 | 1 | 1 | £0.13.6 | |
| James Begbie Craigylaw | 2 | 1 | 1 | £0.5.7½ | ||
| James Cunningham Luffness | 2 | 1 | 1 | £0.5.7½ | ||
| Charles Cunningham Luffness | 2 | 1 | 1 | £0.5.7½ | ||
| James Bairnsfather Spittal | 2 | 1 | 1 | £0.5.7½ | ||
| John Dodds Mhyreton | 2 | 1 | 1 | £0.5.7½ | ||
| John McLeod Esqr. Balncrief | 7 | 1 | 2 | 4 | £1.7.0 | |
| Honble [Honourable] Charles Hope Luffness | 2 | 1 | 1 | £0.5.7½ | ||
| Whittinghame Parish | ||||||
| 2 Sep 1797 | Francis Buchan Sideserf Esqr. | 4 | 2 | 2 | £1.3.3 | |
| John Brodie Whittinghame | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Ewean Minister | 2 | 1 | 1 | £0.5.7½ | ||
| Lady Seton Whittinghame House | 3 | 1 | 1 | 1 | £0.13.6 | |
| Robert Aitchison Yarrow | 2 | 2 | £0.3.9 | |||
| Mrs Brown Paple | 1 | 1 | £0.3.9 | |||
| James Dudgeon Westfield | 2 | 1 | 1 | £0.5.7½ | ||
| Francis Walker Whitelaw | 3 | 1 | 2 | £0.7.6 | ||
| Richard Sheriff Lughall | 2 | 1 | 1 | £0.5.7½ | ||
| John Brown Westmains | 3 | 1 | 2 | £0.7.6 | ||
| William Aitchison Newmains | 2 | 1 | 1 | £0.5.7½ | ||
| 26 | 11 | 3 | 12 | £4.7.4½ | ||
| Preston Parish | ||||||
| James Hallyburton Hollingside | 2 | 1 | 1 | £0.5.7½ | ||
| Archibald Knox Sunyside | 2 | 1 | 1 | £0.11.7½ | ||
| Petter Begbie Cairndinnis | 2 | 1 | 1 | £0.5.7½ | ||
| Robert Craig Copielaw | 2 | 1 | 1 | £0.5.7½ | ||
| George Rennie Phaulassie | 8 | 1 | 1 | 6 | £1.2.10½ | |
| Alexander Nesbit Linton | 1 | 1 | £0.1.10½ | |||
| Alexander Brown Linton | 1 | 1 | £0.3.9 | |||
| Mrs Carnegy Linton | 3 | 1 | 1 | 1 | £0.13.6 | |
| Mr McQueen Minister | 2 | 1 | 1 | £0.11.7½ | ||
| George Buchan Hepburn Esqr. | 8 | 2 | 2 | 4 | £1.10.9 | |
| Robert Brown Murkle | 3 | 1 | 2 | £0.7.6 | ||
| Mrs Reid Broomrig | 3 | 1 | 2 | £0.7.6 | ||
| Petter Rennie Waughton | 3 | 1 | 2 | £0.7.6 | ||
| George Bairnsfather Beanston | 1 | 1 | £0.1.10½ | |||
| Lord Elcho Beanston | 1 | 1 | £0.3.9 | |||
| Archibald Hepburn Hails | 2 | 1 | 1 | £0.5.7½ | ||
| 44 | 15 | 6 | 23 | £7.6.7½ | ||
| Whitekirk Parish | ||||||
| 4 Sep 1797 | John Murray Kirklandhill | 5 | 1 | 4 | £0.11.3 | |
| William Hunter Knows | 2 | 1 | 1 | £0.5.7½ | ||
| Andrew Meikle Millknows | 1 | 1 | £0.1.10½ | |||
| Mrs Kirkpatrick Tynninghame | 1 | 1 | £0.3.9 | |||
| George Sheriff Tynninghame | 2 | 1 | 1 | £0.9.9 | ||
| Robert Dudgeon Tynninghame | 2 | 1 | 1 | £0.5.7½ | ||
| Colonel Hamilton Tynninghame | 4 | 1 | 3 | £0.9.4½ | ||
| Earl of Haddington | 17 | 3 | 2 | 12 | £2.9.6 | |
| Andrew Hendrie Lawhead | 3 | 1 | 2 | £0.7.6 | ||
| Robert Baird Esqr. Newbyth | 10 | 2 | 2 | 6 | £1.14.6 | |
| John Rennie Auldhame | 1 | 1 | £0.3.9 | |||
| Thomas Kerr Whitekirk | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Williamson Minister | 4 | 1 | 3 | £0.9.4½ | ||
| David Hepburn Pleasance | 2 | 1 | 1 | £0.5.7½ | ||
| Andrew Dudgeon Newmains | 4 | 1 | 3 | £0.9.4½ | ||
| Adam Neilson Stonelaws | 1 | 1 | £0.1.10½ | |||
| Robert Colt Esqr. Seacliff | 2 | 1 | 1 | £0.5.7½ | ||
| 63 | 17 | 5 | 41 | £9.0.0 | ||
| North Berwick Parish | ||||||
| 5 Sep 1797 | Alexander Crawford Rhodes | 2 | 1 | 1 | £0.5.7½ | |
| Mr Murray Minister | 4 | 1 | 3 | £0.9.4½ | ||
| Francis Buchan North Berwick | 2 | 1 | 1 | £0.5.7½ | ||
| Alexander Burns Bonnington | 1 | 1 | £0.3.9 | |||
| Joseph Burns Craigs | 2 | 1 | 1 | £0.5.7½ | ||
| Sir James Suttie Bart. [Baronet] | 5 | 1 | 2 | 2 | £1.3.3 | |
| Sir Hew Dalrymple Bart. [Baronet] | 13 | 2 | 4 | 7 | £2.12.1½ | |
| William Grant Esqr. | 6 | 1 | 2 | 3 | £1.5.1½ | |
| Alexander Tait Horsecrook | 2 | 1 | 1 | £0.5.7½ | ||
| James Seton Esqr. Redside | 2 | 1 | 1 | £0.9.9 | ||
| Mr Oliver Surgeon North Berwick | 2 | 1 | 1 | £0.5.7½ | ||
| Hew Burn Black dykes | 2 | 1 | 1 | £0.5.7½ | ||
| James Johnston Cleghorney | 2 | 1 | 1 | £0.5.7½ | ||
| Mrs Thomson North Berwick mains | 2 | 1 | 1 | £0.5.7½ | ||
| 47 | 14 | 9 | 24 | £8.8.4½ | ||
| 24 | 9 | 3 | 12 | £3.19.10½ | ||
| Dirleton Parish | ||||||
| 6 Sep 1797 | William Crow Fenton | 2 | 1 | 1 | £0.5.7½ | |
| Robert Hope Fenton Barns | 6 | 1 | 5 | £0.13.1½ | ||
| Robert Howden Chaple | 3 | 1 | 2 | £0.7.6 | ||
| George Rennie Kingston | 10 | 1 | 9 | £1.0.7½ | ||
| Mrs Burn Kingston | 2 | 1 | 1 | £0.5.7½ | ||
| John Howden Congleltonmains | 2 | 1 | 1 | £0.5.7½ | ||
| Alexander Cunningham Newhouse | 1 | 1 | £0.3.9 | |||
| 26 | 7 | 19 | £3.1.10½ |
Transcriber's notes
There are a number of incorrect entries in the duty column, made by the surveyor.
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).