, 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=79){kind=link}
Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| 1797 | Dunnottar Parish | |||||
| 1 Sep 1797 | Sir David Ogilvie of Barras Baronet | 2 | 1 | 1 | £0.5.7½ | |
| Mr Francis Logie at Uras | 1 | 1 | £0.7.6 | |||
| Mr George Mill Bridgend Carron | 2 | 1 | 1 | £0.5.7½ | ||
| 5 Sep 1797 | Alexander Duncan Stonehaven | 1 | 1 | £0.1.10½ | ||
| Mr John Low Writer Stonehaven | 3 | 1 | 1 | 1 | £0.13.1½ | |
| Mr James Thomson Stonehaven | 2 | 1 | 1 | £0.5.7½ | ||
| Mr John Burnett Stonehaven | 1 | 1 | £0.1.10½ | |||
| Dr. [Doctor] George Garden Stonehaven | 1 | 1 | £0.1.10½ | |||
| Mr James Strachan Stonehaven | 1 | 1 | £0.1.10½ | |||
| Hugh Alexander Stonehaven | 1 | 1 | £0.1.10½ | |||
| Mr James Murray Bulwark Stonehaven | 3 | 1 | 2 | £0.18.9 | ||
| Mr John Milne Mill of Stonehaven | 2 | 1 | 1 | £0.5.7½ | ||
| Mrs Burness in Stonehaven | 2 | 1 | 1 | £0.5.7½ | ||
| 11 Sep 1797 | Mr James Walker Minister | 2 | 1 | 1 | £0.5.7½ | |
| Sum | 25 | 8 | 4 | 13 | £4.4.4½ | |
| Fetteresso Parish | ||||||
| 4 Sep 1797 | James Abercromby Esqr Robert street | 2 | 1 | 1 | £0.5.7½ | |
| Mr Robert Memes Carronbank | 1 | 1 | £0.3.9 | |||
| Doctr [Doctor] William Nicol Bridgend Cowie | 2 | 1 | 1 | £0.5.7½ | ||
| William Gordon Links of Arduthie | 1 | 1 | £0.3.9 | |||
| Lieut [Lieutenant] William Meldrum Midtown Arduthie | 1 | 1 | £0.1.10½ | |||
| William Duthie at Arduthie | 1 | 1 | £0.3.9 | |||
| 8 Sep 1797 | Mr James Hood at Fetteresso Church | 2 | 1 | 1 | £0.11.3 | |
| Mr John Hutcheon Minister | 1 | 1 | £0.1.10½ | |||
| Mrs Young at Mill of Forrest | 2 | 1 | 1 | £0.5.7½ | ||
| 11 Sep 1797 | Robert Barclay Allardice Esq of Ury | 5 | 2 | 3 | £0.13.1½ | |
| Charles Gordon Rose Esqr at Newbigging | 1 | 1 | £0.1.10½ | |||
| 7 Sep 1797 | William Park at Red Cloak | 2 | 1 | 1 | £0.5.7½ | |
| 11 Sep 1797 | George Philp at Megray | 1 | 1 | £0.3.9 | ||
| 27 Sep 1797 | Mrs Silver of Netherley | 2 | 1 | £0.5.7½ | ||
| 14 Sep 1797 | Mr Alexander Mason at Muchells | 2 | 1 | 1 | £0.5.7½ | |
| 15 Sep 1797 | Mr Andrew Mackay at Newtonhill | 2 | 1 | 1 | £0.5.7½ | |
| Mr James mellis of Newhall | 2 | 1 | 1 | £0.5.7½ | ||
| 16 Sep 1797 | Mrs John Mowat of Elsick | 4 | 1 | 1 | 2 | £0.15.0 |
| 88 Sep 1797 | Robert Duff Esqr of Fetteresso | 8 | 1 | 2 | 5 | £1.8.1½ |
| Sum | 42 | 17 | 4 | 21 | £6.13.1½ | |
| Banchory Parish | ||||||
| Septr 18 | Mr Alexander Duffies at Balquharn | 1 | 1 | £0.3.9 | ||
| Robert Williamson Mains of Portleshem | 2 | 1 | 1 | £0.5.7½ | ||
| 21 Sep 1797 | Andrew Thomson Esqr of Banchory | 3 | 1 | 1 | 1 | £0.13.1½ |
| Mr George Morison Minister | 3 | 1 | 1 | 1 | £0.13.1½ | |
| Mrs Fordyce of Ardoch | 1 | 1 | £0.3.9 | |||
| Sum | 10 | 5 | 2 | 3 | £1.19.4½ | |
| 1797 | Nigg Parish | |||||
| 20 Sep 1797 | Mr David Cruden Minister | 2 | 1 | 1 | £0.5.7½ | |
| Cap [Captain] Charles Adamson Kirkhill | 1 | 1 | £0.1.10½ | |||
| 21 Sep 1797 | William Fowler at Heldon Tree | 1 | 1 | £0.3.9 | ||
| Alexander Gildaure Wester Kincorths | 2 | 1 | 1 | £0.5.7½ | ||
| Sum | 6 | 3 | 3 | £0.16.10½ | ||
| Mary Coulter Parish | ||||||
| 26 Sep 1797 | Theophilus Ogilvie Esqr Greenhall | 4 | 1 | 1 | 2 | £0.15.0 |
| Mr Alexander Arnott of Blairs | 1 | 1 | £0.1.10½ | |||
| Claud Irvine Boswell of Kingcaussie Esqr | 1 | 1 | £0.3.9 | |||
| Mr John Glennie Minister | 2 | 1 | 1 | £0.5.7½ | ||
| 23 Sep 1797 | John Menzies of Pitfoddles Esqr | 3 | 1 | 1 | 1 | £0.13.5½ |
| Sum | 11 | 4 | 2 | 5 | £1.19.4½ | |
| Durris Parish | ||||||
| 26 Sep 1797 | John Innes Esqr at Durrishouse | 4 | 1 | 1 | 2 | £0.15.0 |
| Mr William Strachan Minister | 2 | 1 | 1 | £0.5.7½ | ||
| Sum | 6 | 2 | 1 | 3 | £1.0.7.½ | |
| Upper Banchory Parish | ||||||
| 2 Oct 1797 | Sr [Sir] Robert Burnett of Leys Barronet | 5 | 2 | 2 | 1 | £1.4.4½ |
| Septr 29 | John Hogg Esqr of Raemore | 1 | 1 | £0.7.6 | ||
| John Douglas of Inchmarloe Esqr | 3 | 1 | 2 | £0.10.9 | ||
| 2 Oct 1797 | Mr Francis Downy Minister | 2 | 1 | 1 | £0.5.7½ | |
| Alexander Mackenzie Townhead | 1 | 1 | £0.3.9 | |||
| Alexander Imry Cobleheugh | 1 | 1 | £0.3.9 | |||
| 28 Sep 1797 | Mr Alexander Brown at Maryfield | 1 | 1 | £0.1.10½ | ||
| Sum | 14 | 6 | 5 | 3 | £3.5.7½ | |
| Strachan Parish | ||||||
| Francis Russell Esqr of Blackhall | 8 | 1 | 3 | 4 | £1.13.9 | |
| 2 Oct 1797 | Mr John Ramsay Minister | 1 | 1 | £0.3.9 | ||
| 5 Oct 1797 | Robert Lievright Cuttieshillock | 2 | 1 | 1 | £0.5.7½ | |
| Fettercairn Parish | ||||||
| 25 Nov 1797 | Alexander Burnett Esqr of Strachan Fasque | 5 | 2 | 1 | 2 | £0.18.9 |
| 9 Dec 1797 | Sir John Belsches of Fettercairn | 1 | 1 | £0.3.9 | ||
| 19 Oct 1797 | Andrew Lindsay Fettercairn | 1 | 1 | £0.3.9 | ||
| Mr David Croll Fettercairn | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Robert Foote Minister | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Robert Rhind Raw of Balmain | 1 | 1 | £0.3.9 | |||
| Robert Stewart at Dalladies | 1 | 1 | £0.3.9 | |||
| Sum | 13 | 8 | 1 | 4 | £2.5.0 |
Transcribe other information
Survey of Kincardine Shire Continued
Transcriber's notes
The surname of Mr Robert M Carronbank Fetteresso is not legible. It may read 'Meinis' for 'Menzies'
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).