, 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=71){kind=link}
Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| 1797 | Forward | 57 | 11 | 6 | 40 | £8.1.3 |
| 26 Oct 1797 | The Revd [Reverend] Mr Campbell Ardersier | 1 | 1 | £0.1.10½ | ||
| The Revd [Reverend] Mr Smith Petty | 1 | 1 | £0.1.10½ | |||
| 28 Sep 1797 | Sir James Grant of Grant Bart. [Baronet] | 5 | 3 | 1 | 1 | £1.0.7 |
| Mr Forbes Milltown of Grant | 1 | 1 | £0.3.9 | |||
| Captain Grant of Gortan | 1 | 1 | £0.1.10½ | |||
| 29 Sep 1797 | Dr. [Doctor] Stewart Grantown | 1 | 1 | £0.1.10½ | ||
| Mr James Grant Factor Strathspay | 2 | 1 | 1 | £0.5.7½ | ||
| Robert Innes Mercht [Merchant] Grantown | 1 | 1 | £0.1.10½ | |||
| Edward Wheeler Vintner Grantown | 1 | 1 | £0.1.10½ | |||
| Alexander Huiston Mercht [Merchant] Grantown | 2 | 1 | 1 | £0.5.7½ | ||
| 8 Oct 1797 | Lieut. [Lieutenant] James Grant Craggan | 1 | 1 | £0.1.10½ | ||
| Alexander Carmichael Congash | 1 | 1 | £0.1.10½ | |||
| Mr David Grant Easter Lethundie | 1 | 1 | £0.1.10½ | |||
| 9 Oct 1797 | J.P Grant Esqr. Rothiemurchas | 2 | 1 | 1 | £0.5.7½ | |
| Captain Lewis Grant Invendruie | 1 | 1 | £0.3.9 | |||
| Captain Donald Macpherson Gaskmore | 1 | 1 | £0.1.10½ | |||
| 11 Oct 1797 | Mr George Macpherson Invereshie | 2 | 1 | 1 | £0.5.7½ | |
| Captain Macpherson Gordonhall | 1 | 1 | £0.1.10½ | |||
| Mr Alexander Clark Farmer Ruthven | 1 | 1 | £0.1.10½ | |||
| Captain Macpherson Balechroan | 1 | 1 | 1 | £0.3.9 | ||
| 12 Oct 1797 | Mr Lachlan Macpherson Brekachy | 1 | 1 | £0.1.10½ | ||
| Mr Donald MacNaughton Dalchuirie | 1 | 1 | £0.3.9 | |||
| Lieut [Lieutenant] Alexander Clark Invernahaun | 1 | 1 | £0.1.10½ | |||
| 13 Oct 1797 | Miss MacIntosh Dunaghton | 1 | 1 | £0.1.10½ | ||
| Miss MacIntosh Kincraig | 1 | 1 | £0.3.9 | |||
| Mr John MacFarlane Pitmain | 1 | 1 | £0.1.10½ | |||
| 11 Oct 1797 | Mrs Colonel Baillie Dunain | 1 | 1 | £0.7.6 | ||
| Alexander Baillie Esq. Dochfour | 8 | 2 | 1 | 5 | £1.4.3½ | |
| Captain Fraser Nesscastle | 1 | 1 | £0.7.6 | |||
| Alexander Fraser Esqr Torbreak | 3 | 1 | 1 | 1 | £0.13.1½ | |
| 104 | 26 | 11 | 67 | £15.5.7½ | ||
| 1797 | Forward | 104 | 26 | 11 | 67 | £15.5.7½ |
| 11 Oct 1797 | Mr Colin Shaw Holme | 1 | 1 | £0.1.10½ | ||
| Angus MacIntosh Esqr Nesside | 2 | 1 | 1 | £0.11.3 | ||
| 12 Oct 1797 | Miss Baillie of Leys | 1 | 1 | £0.7.6 | ||
| Provost MacIntosh Drummond | 2 | 1 | 1 | £0.11.3 | ||
| Arthur Forbes Esq of Culloden | 12 | 3 | 3 | 6 | £2.5.0 | |
| John Sinclair Culloden | 1 | 1 | £0.3.9 | |||
| Mr Simpson Drakies | 1 | 1 | £0.1.10½ | |||
| Mr Haywood Drakies | 1 | 1 | £0.7.6 | |||
| Mrs Simon Fraser Pennachfield | 2 | 2 | £0.3.9 | |||
| 15 Oct 1797 | Mr David Sherrif Kinninglies | 1 | £0.1.10½ | |||
| Mr George Bean Kingsmills | 1 | 1 | £0.1.10½ | |||
| Mr Simon Fraser Balloan | 2 | 1 | 1 | £0.5.7½ | ||
| 16 Oct 1797 | William Scott Esq Seabank | 3 | 1 | 1 | 1 | £0.13.1½ |
| Dr [Doctor] James Macleod of Balmore | 2 | 2 | £0.3.9 | |||
| Provost MacIntosh Inches | 2 | 1 | 1 | £0.5.7½ | ||
| 15 Sep 1797 | Governor Brodie Fortaugustus | 1 | 1 | £0.7.6 | ||
| Mr David Scott Barrackend Fortaugustus | 1 | 1 | £0.1.10½ | |||
| Lieut [Lieutenant] Mackenzie Stewart Ft. Adj | 1 | 1 | £0.1.10½ | |||
| 15 Sep 1797 | Ensign Mr Donald Invalids Ft. Adj | 1 | 1 | £0.1.10½ | ||
| Captain Gurne of the Gally | 1 | 1 | £0.1.10½ | |||
| Thomas Clark Vintner Fortaugustus | 1 | 1 | £0.1.10½ | |||
| William Macpherson Mercht [Merchant] Fortaugustus | 1 | 1 | £0.1.10½ | |||
| 16 Sep 1797 | Mr Angus McDonald Inches | 1 | 1 | £0.3.9 | ||
| 18 Sep 1797 | Mr Duncan Stewart Barrackr [Barrackmaster] F. Wm. [Fort William] | 1 | 1 | £0.1.10½ | ||
| Mr John MacEvan Staymaker Fort William | 1 | 1 | £0.1.10½ | |||
| Mrs Cameron of Errachle Fort William | 1 | 1 | £0.3.9 | |||
| Mr Hugh Gray Mercht [Merchant] Fort William | 2 | 1 | 1 | £0.5.7½ | ||
| Mrs Munro Vintner Fort William | 1 | 1 | £0.1.10½ | |||
| 153 | 38 | 70 | 95 | £23.10.7½ | ||
| Mr Alexander MacIntosh Shoppachy | 1 | 1 | £0.1.10½ | |||
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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).