Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| [Inverarity] Carried | 8 | 1 | 2 | 5 | £1.8.1½ | |
| Mr Webster Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| Thomas Kerr Mill | 1 | 1 | £0.1.10½ | |||
| 11 | 2 | 2 | 7 | £1.15.7½ | ||
| Kinnettles | ||||||
| Alexander Bower Esq | 2 | 1 | 1 | £0.5.7½ | ||
| Thomas Dick Kinnettles | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Fernie Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Douglas Bridgeton | 4 | 1 | 1 | 2 | £0.15.0 | |
| David Guthry Milton | 2 | 1 | 1 | £0.5.7½ | ||
| 12 | 5 | 1 | 6 | £1.17.6 | ||
| Tealline | ||||||
| 28 Sep 1797 | Patrick Scrymseour Esq. | 2 | 1 | 1 | £.0.11.3 | |
| Strathmartine | ||||||
| 29 Sep 1797 | Capt [Captain] David Laird | 3 | 1 | 2 | £0.18.9 | |
| James Butchart Auchry | 2 | 1 | 1 | £0.5.7½ | ||
| Peter Adam Bridgend | 1 | 1 | £0.3.9 | |||
| Mr Rogers Minr [Minister] | 1 | 1 | £0.1.10½ | |||
| Sir John Ogilvy | 3 | 1 | 2 | £0.18.9 | ||
| Walter Ogilvy Esq | 1 | 1 | £0.7.6 | |||
| John Ogilvy Esq | 1 | 1 | £0.7.6 | |||
| 12 | 4 | 6 | 2 | £3.3.9 | ||
| Muirhouse | ||||||
| 2 Oct 1797 | Mr Imlach Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | |
| David Patullo Middleton | 2 | 1 | 1 | £0.5.7½ | ||
| 4 | 2 | 1 | £0.11.3 | |||
| Mains | ||||||
| 4 Oct 1797 | Mr Graham of Balmuir | 4 | 1 | 3 | £0.9.4½ | |
| William Sandyman Bleachfield | 2 | 1 | 1 | £0.5.7½ | ||
| George Raitt | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Strachan Minr [Minister] | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Morris of Trottick | 2 | 1 | 1 | £0.5.7½ | ||
| 12 | 5 | 7 | £1.11.10½ | |||
| Dundee | ||||||
| 5 Oct 1797 | David Dick Kellyfd. [Kellyfield] | 2 | 1 | 1 | £0.5.7½ | |
| Alexander Graham of Duntroon | 2 | 1 | 1 | £0.5.7½ | ||
| 19 Oct 1797 | Mr Hay Graybank | 2 | 1 | 1 | £0.5.7½ | |
| Robert Jobson Esqr | 3 | 1 | 1 | 1 | £0.13.1½ | |
| William Chalmers | 3 | 1 | 1 | 1 | £0.13.1½ | |
| William Lyon Springfield | 4 | 1 | 3 | £0.9.4½ | ||
| Alexander Sym Chapelshade | 2 | 1 | 1 | £0.5.7½ | ||
| George Constable Esq | 2 | 1 | 1 | £0.5.7½ | ||
| Alexander Stewart Greenfield | 2 | 2 | £0.3.9 | |||
| Alexander Sym Rosebank | 2 | 1 | 1 | £0.11.3 | ||
| Alexander Thom N [North] Clepington | 2 2 | 1 | 1 | £0.5.7½ | ||
| James Laird of Blackness | 4 | 1 | 2 | 1 | £1.0.7 | |
| Two Servants | 2 | 2 | £0.3.9 | |||
| James Guthrie of Craigie | 2 | 1 | 1 | £0.5.7½ | ||
| Carry | 34 | 12 | 5 | 17 | £5.14.4½ |
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).