, 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=73){kind=link}
Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| Forward | 153 | 38 | 20 | 95 | £23.10.7½ | |
| 18 Sep 1797 | Alexander Ferguson Vintner Fort William | 1 | 1 | £0.1.10½ | ||
| Mrs. MacDonald [shopmerchant] | 1 | 1 | £0.1.10½ | |||
| John Livingstone Vintner Fort William | 1 | 1 | £0.1.10½ | |||
| Baillie Euan Cameron Fort William | 1 | 1 | £0.1.10½ | |||
| Mr Daniel Macphail Cordwainer Fort William | 1 | 1 | £0.1.10½ | |||
| Mr Archibald Maclachlan Proc [Procurator] Fiscal | 1 | 1 | £0.1.10½ | |||
| Captain Cocheran Fort William | 3 | 1 | 1 | 1 | £0.13.1½ | |
| 19 Sep 1797 | Mr Dougald Maclachlan Calarty | 1 | 1 | £0.7.6 | ||
| Mr Allan Cameron Lundevra | 1 | 1 | £0.1.10½ | |||
| Euan Cameron Esqr [Esquire] Glennevis | 2 | 1 | 1 | £0.11.3 | ||
| Captain Cameron Strone | 1 | 1 | £0.1.10½ | |||
| Euan Cameron of Errachte | 1 | 1 | £0.1.10½ | |||
| Donald Cameron of Clunes | 1 | 1 | £0.1.10½ | |||
| 20 Sep 1797 | Alexander MacDonald Esqr [Esquire] of Glengarry | 3 | 1 | 1 | 1 | £0.13.1½ |
| Mr Gillespie Taichame | 1 | 1 | £0.1.10½ | |||
| Mr John Hall Aberchalder | 1 | 1 | £0.1.10½ | |||
| 21 Sep 1797 | Mr Oliver Gullachy | 1 | 1 | £0.1.10½ | ||
| 25 Sep 1797 | Major Grant Glenmorrison | 2 | 1 | 1 | £0.5.7½ | |
| James Grant Esqr [Esquire] Corrimony | 3 | 1 | 1 | 1 | £0.13.1½ | |
| Mrs Grant Shewglie | 1 | 1 | £0.3.9 | |||
| Captain Grant Labiefield | 3 | 1 | 1 | 1 | £0.13.1½ | |
| Captain Wilson Lochletter | 3 | 1 | 1 | 1 | £0.13.1½ | |
| Mr Grant Minster Urquhart | 1 | 1 | £0.1.10½ | |||
| 27 Sep 1797 | William Chisholm Esqr [Esquire] of Chisholm | 3 | 1 | 1 | 1 | £0.13.1½ |
| Alexander Fraser Esquire of Struy | 1 | 1 | £0.1.10½ | |||
| 28 Sep 1798 | Captain Fraser of Escadle | 1 | 1 | £0.1.10½ | ||
| 27 Sep 1797 | Captain Fraser Gavsechane | 1 | 1 | £0.1.10½ | ||
| Captain Fraser Glassfield | 1 | 1 | £0.3.9 | |||
| 28 Sep 1797 | Mr John Nicol Sawmills | 1 | 1 | £0.1.10½ | ||
| 29 Sep 1797 | James Fraser Vintr [Vintner] Beauly | 2 | 1 | 1 | £0.5.7½ | |
| William MacIver Teachniche | 2 | 1 | 1 | £0.11.3 | ||
| Colonel Fraser Bolladhuine | 2 | 1 | 1 | £0.5.7½ | ||
| 204 | 52 | 29 | 123 | £32 3 1½ | ||
| Forward | 204 | 52 | 29 | 123 | £32.3.1½ | |
| 29 Sep 1797 | Lieutenant James Fraser Achnaetauty | 1 | 1 | £0.1.10½ | ||
| 30 Sep 1797 | Major Fraser Newtown | 1 | 1 | £0.1.10½ | ||
| John Fraser Esqr [Esquire] Achnagairne | 1 | 1 | £0.3.9 | |||
| Edward S Fraser of Reelig | 3 | 1 | 2 | £0.18.9 | ||
| Mrs Fraser Thingilly | 1 | 1 | £0.3.9 | |||
| Mrs Fraser Fingaskie | 1 | 1 | £0.3.9 | |||
| Thomas Warrand of Warrandfield | 2 | 1 | 1 | £0.11.3 | ||
| Mr William Fraser of Kirktown | 2 | 1 | 1 | £0,5,7½ | ||
| Thomas Revd [Reverend] Mr Fraser Kilmonachie | 2 | 1 | 1 | £0.5.7½ | ||
| Thomas Revd [Reverend] Mr Fraser Kiltarlity | 1 | 1 | £0.1.10½ | |||
| Thomas Revd [Reverend] Mr Fraser Kirkhill | 2 | 1 | 1 | £0.5.7½ | ||
| 12 Sep 1797 | Mr Fraser of Speadclune | 1 | 1 | £0.1.10½ | ||
| Simon Fraser Esqr [Esquire] of Farraline | 2 | 2 | 2 | £0.9.4½ | ||
| James Fraser Esqr [Esquire] of Gortuleg | 1 | 1 | £0.1.10½ | |||
| Mr Fraser of Errogie | 1 | 1 | £0.1.10½ | |||
| 13 Sep 1797 | Captain Fraser Bunchegavie | 1 | 1 | £0.1.10½ | ||
| Mr Alexander Fraser of Dell | 2 | 1 | 1 | £0.11.3 | ||
| Mr William Fraser Garthmore | 1 | 1 | £0.1.10½ | |||
| Simon Fraser Esqr [Esquire] of Foyers | 2 | 1 | 1 | £0.5.7½ | ||
| 14 Sep 1797 | Captain Fraser of Kinachay | 1 | 1 | £0.1.10½ | ||
| 8 Sep 1797 | Mr Murchison Bernera | 1 | 1 | £0.1.10½ | ||
| Mrs Macleod Islandriache | 1 | 1 | £0.1.10½ | |||
| Mr Alexander Campbell Arnisdale | 1 | 1 | £0.1.10½ | |||
| Mr John Gillespie Scothouse | 1 | 1 | £0.1.10½ | |||
| Mr MacDonald Borodale Arisaig | 2 | 1 | 1 | £0.9.4½ | ||
| James MacDonald Theppach Arisaig | 1 | 1 | £0.1.10½ | |||
| 5 Sep 1797 | Mr Martin Macpherson Sleat | 1 | 1 | £0.1.10½ | ||
| A MacAlister Esqr [Esquire] Strathaird | 1 | 1 | £0.1.10½ | |||
| Mr Mackinnon Corrychatoch | 1 | 1 | £0.1.10½ | |||
| John Macleod Esqr [Esquire] of Rargas | 1 | 1 | £0.7.6 | |||
| Colonel Macleod Talisker | 2 | 1 | £0.3.9 | |||
| Mr Normand McDonald Scalpay | 2 | 1 | 1 | £0.5.7½ | ||
| 248 | 64 | 39 | 145 | £40.4.4½ | ||
| Mr Stewart Ardachy | 2 | 1 | 1 | £0.5.7½ |
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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).