, 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=75){kind=link}
Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| Forward | 248 | 64 | 39 | 145 | £40.11.4½ | |
| 6 Sep 1797 | Mr Niel Macleod of Gesla | 1 | 1 | £0.1.10½ | ||
| Major Macleod Balmeanach | 1 | 1 | £0.7.6 | |||
| 7 Sep 1797 | Captain McDonald Mugdale | 1 | 1 | £0.1.10½ | ||
| Mr Kenneth Macleod Swordale | 1 | 1 | £0.1.10½ | |||
| Captain Campbell Kingsborrow | 1 | 1 | £0.1.10½ | |||
| Angus McDonald Vintr [Vintner] Portree | 1 | 1 | £0.1.10½ | |||
| Mr Alain Macleod Varcasaig | 1 | 1 | £0.1.10½ | |||
| Mr James McDonald Skabost | 1 | 1 | £0.1.10½ | |||
| Colonel McDonald Lyndale | 1 | 1 | £0.3.9 | |||
| Mr John McDonald Grishernish | 1 | 1 | £0.1.10½ | |||
| Mr Charles Robertson Dunvegan | 1 | 1 | £0.1.10½ | |||
| Mr Angus Shaw Balmore | 1 | 1 | £0.1.10½ | |||
| Mr Colin McDonald Bowsdale | 3 | 1 | 2 | £0.7.6 | ||
| Mr McDonald Askeanishe | 2 | 2 | £0.3.9 | |||
| Roderick MacNiel Esqr Barea | 2 | 1 | 1 | £0.11.3 | ||
| 267 | 67 | 41 | 159 | £42.16.10½ | ||
| Proof visr | ||||||
| 67 clocks at £0.3.9 Each is £12.11.3 | ||||||
| 111 Gold Watches at £0.7.6 Each is £15.7.6 | ||||||
| 159 Silver & Metal Watches at £0.1.10½ each is £14.18.1½ | ||||||
| Total £42.16.10½ |
Transcribe other information
We John Rose Surveyor and Alexander MacRae assistant foresaid
Do hereby Certify that upon Carefull Examination we found the
foregoing duties amount to Forty two pounds Sixteen shillings
and tenpence ½ Sterling and We hereby make oaths each for himself
that the preceeding inhabitants were duly served with Requisitions
of the Dates aforesaid and that they are charged according to
their Returns or the best information [signed] John Rose Surveyor
Alexander MacRae Assistant
Sworn before me at Nairn this Eighth day of January 1798 John Fraser J. P [Justice of the Peace]
James Grant Collr [Collector]
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).