, 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=81){kind=link}
Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| 1797 | Fordown Parish | |||||
| 9 Dec 1797 | Mr Thomas Christie at Pheselo | 1 | 1 | £0.3.9 | ||
| 17 Nov 1797 | Mr Alexander Lesly Minister | 2 | 1 | 1 | £0.5.7½ | |
| David Kinnier in Auchenblay | 1 | 1 | £0.3.9 | |||
| 18 Nov 1797 | Mrs MacKenzie of Woodstock | 3 | 1 | 2 | £0.7.6 | |
| 17 Nov 1797 | William Murray Gallaguhine | 2 | 1 | 1 | £0.5.7½ | |
| 16 Nov 1797 | Lord Monboddo | 6 | 2 | 1 | 3 | £1.07½ |
| 9 Nov 1797 | Alexander Webster at Mondings | 2 | 1 | 1 | £0.5.7½ | |
| Doct. [Doctor] James Badenach of Whiteriggs | 2 | 1 | 1 | £0.5.7½ | ||
| Sum | 19 | 9 | 1 | 9 | £2.18.1½ | |
| Glenbervie Parish | ||||||
| 10 Nov 1797 | George Mill Nicolson of Glenbervie | 2 | 1 | 1 | £0.5.7½ | |
| Mr Alexander Thom Minister | 2 | 1 | 1 | £0.5.7½ | ||
| George Gavin in Drumlithie | 1 | 1 | £0.3.9 | |||
| James Forrest in Drumlithie | 1 | 1 | £0.3.9 | |||
| Sum | 6 | 4 | 2 | £0.18.9 | ||
| Laurencekirk Parish | ||||||
| James Andrew Chance Inn Reidmyre | 1 | 1 | £0.3.9 | |||
| James Smart at Polburn | 2 | 1 | 1 | £0.5.7½ | ||
| David Croll at Polburn | 2 | 1 | 1 | £0.5.7½ | ||
| David Watson at Scotstown | 2 | 1 | 1 | £0.5.7½ | ||
| David Smith at Honeyhive | 2 | 1 | 1 | £0.5.7½ | ||
| 29 Nov 1797 | Alexander Beattie Mill of Hackerton | 2 | 1 | 1 | £0.5.7½ | |
| David Cowie Mains of Hackerton | 2 | 1 | 1 | £0.5.7½ | ||
| 3 Oct 1797 | James Merres in Laurencekirk | 1 | 1 | £0.3.9 | ||
| Mr George Cook Minister | 1 | 1 | £0.1.10½ | |||
| Mr William Cream Laurencekirk | 1 | 1 | £0.3.9 | |||
| Mrs Watson Laurencekirk | 2 | 1 | 1 | £0.5.7½ | ||
| Mr Alexander Thanks Laurencekirk | 2 | 1 | 1 | £0.5.7½ | ||
| Mrs Gordon of Baddenscoth Laurencekirk | 1 | 1 | £0.7.6 | |||
| Mr James Badenach Johnston | 2 | 1 | 1 | £0.5.7½ | ||
| David Beattie near Johnston | 1 | 1 | £0.3.9 | |||
| 8 Oct 1797 | John Smart at Burntown | 1 | 1 | £0.3.9 | ||
| Sum | 25 | 14 | 1 | 10 | £3.18.9 | |
| Marykirk Parish | ||||||
| 18 Oct 1797 | James Macdonald Esqr. Inglesmaldy | 3 | 1 | 1 | 1 | £0.13.1½ |
| John Murray at Mill of Barns | 1 | 1 | £0.3.9 | |||
| John Buchanan N. [North] Water bridge | 1 | 1 | £0.3.9 | |||
| James Ruxton Drumnagare | 2 | 1 | 1 | £0.5.7½ | ||
| Ann Middleton at Newton | 1 | 1 | £0.3.9 | |||
| Carried forward sum | 8 | 5 | 1 | 2 | £1.10.0 | |
| 1797 | Marykirk Parish Brot. [Brought] forward | 8 | 5 | 1 | 2 | £1.10.0 |
| 12 Oct 1797 | Robert Clerk at Balmaliddy | 1 | 1 | £0.3.9 | ||
| Mr John Brymer Minister | 1 | 1 | £0.3.9 | |||
| 27 Nov 1797 | Dr. [Doctor] Thomas Gillies of Balmakewan | 4 | 2 | 1 | 1 | £0.16.10½ |
| Sum | 14 | 9 | 2 | 3 | £2.14.4½ | |
| Parishes Collected | ||||||
| No. 1 | Ecclesgrieg | 22 | 12 | 1 | 9 | £3.9.4½ |
| 2 | Benholm | 9 | 4 | 2 | 3 | £1.15.7½ |
| 3 | Arbuthnott | 17 | 7 | 2 | 8 | £2.16.3 |
| 4 | Kinneff | 7 | 4 | 3 | £1.0.7½ | |
| 5 | Dunnottar | 25 | 8 | 4 | 13 | £4.4.4½ |
| 6 | Fetteresso | 53 | 28 | 5 | 32 | £6.13.1½ |
| 7 | Banchory | 10 | 5 | 2 | 3 | £1.19.4½ |
| 8 | Nigg | 6 | 3 | 3 | £0.10.10½ | |
| 9 | MaryCoulter | 11 | 4 | 2 | 5 | £1.19.4½ |
| 10 | Durris | 6 | 2 | 1 | 3 | £1.0.7½ |
| 11 | Upper Banchory | 14 | 6 | 5 | 3 | £3.5.7½ |
| 12 | Strachan | 11 | 3 | 3 | 5 | £2.3.7½ |
| 13 | Fettercairn | 2 | 9 | 2 | 5 | £2.5.0 |
| 14 | Fordown | 19 | 9 | 1 | 9 | £2.18.7½ |
| 15 | Glenbervie | 6 | 4 | 2 | £0.18.9 | |
| 16 | Laurencekirk | 25 | 14 | 1 | 10 | £3.18.9 |
| 17 | Marykirk | 14 | 9 | 2 | 3 | £2.14.4½ |
| Sum | 257 | 119 | 31 | 107 | £43.19.4½ | |
| Proof | ||||||
| 119 Clocks at 3/9 for 9 months is | £22.6.3 | |||||
| 31 Gold Watches at 7/6 for 9 months is | £11.12.6 | |||||
| 107 Silver Watches at 1/10½ for 9 months is | £10.0.7½ | |||||
| Sum | £43.19.4½ | |||||
| J. William Greig |
Transcribe other information
Survey of Kincardine Shire Continued
Marykirk Parish - [--d] with orgl. [original]
[--d] wt. org. dup. [with original duplicate]
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).