, Clock and watch tax - Volume 2 - Counties (E-L) (see 'More info' for county details), E326/12/2&destination=/virtual-volumes/volume-images/volume_data-E326-12-2/REX01666?image_number=57){kind=link}
Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| Guthrie | ||||||
| John Guthry Esq | 2 | 1 | 1 | £0.11.3 | ||
| Mr Guthrie Younger | 1 | £0.1.10½ | ||||
| 3 | 1 | 1 | 1 | £0.13.1½ | ||
| Rescobbie | ||||||
| 22 Sep 1797 | Charles Gray Esq | 3 | 1 | 1 | 1 | £0.13.1½ |
| James Scott Chapelton | 2 | 1 | 1 | £0.5.7½ | ||
| 25 Sep 1797 | Charles Hunter Esqr | 6 | 1 | 1 | 4 | £0.18.9 |
| William Scott Reswallow | 1 | 1 | £0.3.9 | |||
| David Scott Clocksbrigs | 1 | 1 | £0.3.9 | |||
| Mr Wright Minr [Minister] | 1 | 1 | £0.1.10½ | |||
| Mr Watson Fmr [Farmer] Turin | 1 | 1 | £0.1.10½ | |||
| John Farquhar Esqr | 1 | 1 | £0.3.9 | |||
| 26 Sep 1797 | Charles Stirling Carsebank | 2 | 1 | 1 | £0.5.7½ | |
| George Gray W [West] Carsebank | 2 | 1 | 1 | £0.5.7½ | ||
| David Dickson Clocksbrigs | 1 | 1 | £0.3.9 | |||
| 21 | 9 | 2 | 10 | £3.7.6 | ||
| Aberlemno | ||||||
| 25 Sep 1797 | Miss Strachan Balgavies | 2 | 1 | 1 | £0.11.3 | |
| Miss Gray lodging with Miss Strachan Balgavies | 1 | 1 | £0.7.6 | |||
| Mr Watson of Turin | 1 | 1 | £0.3.9 | |||
| John Gray Tillywhandly | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Mitchel Minr [Minister] | 1 | 1 | £0.1.10½ | |||
| James Crockat Flemington | 1 | 1 | £0.1.10½ | |||
| John Shepherd Crosstown | 1 | 1 | £0.3.9 | |||
| Mrs Peter Mains Melgund | 2 | 1 | 1 | £0.5.7½ | ||
| James Craig Balglassie | 2 | 1 | 1 | £0.5.7½ | ||
| Peter Chalmers Esq. | 4 | 3 | 1 | £0.13.1½ | ||
| 17 | 9 | 2 | 6 | £3.0.0 | ||
| Forfar | ||||||
| 26 Sep 1797 | David Strachan Turnffbeg | 1 | 1 | £0.3.9 | ||
| Patrick Carnegie Esq. [Esquire] | 3 | 1 | 2 | £0.7.6 | ||
| James Dickson Craignathie | 2 | 1 | 1 | £0.5.7½ | ||
| Alexander Smith Halkerton | 2 | 1 | 1 | £0.5.7½ | ||
| George Webster Westfield | 1 | 1 | £0.3.9 | |||
| Patrick Carnegie of Lowr | 2 | 1 | 1 | £0.11.3 | ||
| James Dalgety Servt [Servant] | 1 | 1 | £0.1.10½ | |||
| 12 | 6 | 1 | 5 | £1.19.4½ | ||
| Inverarity | ||||||
| 27 Sep 1797 | George Smith Seggieden | 1 | 1 | £0.1.10½ | ||
| Col [Colonel] Fothringham | 7 | 1 | 2 | 4 | £1.6.3 | |
| Carry | 8 | 1 | 2 | 5 | £1.8.1½ | |
| Kinnell | ||||||
| 23 Sep 1797 | Duncan Adamson Kinnell Mill | 1 | 1 | £0.3.9 | ||
| Mr Chaplin Min [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| Peter Just Hiltonmill | 2 | 1 | 1 | £0.5.7½ | ||
| David Jolly Renmuir | 2 | 1 | 1 | £0.5.7½ | ||
| James Campbell W [Wester] Bracie | 1 | 1 | £0.3.9 | |||
| James Just Bonchain | 2 | 1 | 1 | £0.5.7½ | ||
| 10 | 6 | 4 | £1.10.0 |
Transcriber's notes
James Campbell was in West Brakie
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).