Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| 1797 | Kirkcudbright Shire | |||||
| Tungland Brt. [Brought] over | 8 | 3 | 2 | 3 | £1.11.10½ | |
| Revd. [Reverend] Alexander Robb Manse | 1 | 1 | £0.3.9 | |||
| William Fergusson Queenshill | 1 | 1 | £0.1.10½ | |||
| James Campbell Barnerosh | 1 | 1 | £0.3.9 | |||
| Joseph Caughie Dingford | 1 | 1 | £0.3.9 | |||
| 12 | 6 | 2 | 4 | £2.5.0 | ||
| Balmaghie Parish | ||||||
| Robert Gordon of Threavegrange | 2 | 1 | 1 | £0.5.7½ | ||
| James Clucharty, Boreland | 2 | 1 | 1 | £0.5.7½ | ||
| Revd. [Reverend] Philip Monson Manse | 1 | 1 | £0.1.10½ | |||
| James Muir Brigstane | 1 | 1 | £0.3.9 | |||
| Messrs. McClellans, Mains | 2 | 1 | 1 | £0.5.7½ | ||
| Messrs. McClellans Ulliock | 2 | 2 | £0.3.9 | |||
| 10 | 4 | 6 | £1.6.3 | |||
| Crossmichael Parish | ||||||
| Alexander Gordon Esqr. Greenlaw | 2 | 1 | 1 | £0.5.7½ | ||
| Mrs Gordon Greenlaw | 1 | 1 | £0.1.10½ | |||
| William Laidlaw Servt. [Servant] Greenlaw | 1 | 1 | £0.1.10½ | |||
| Alexander McIntosh Servant Greenlaw | 1 | 1 | £0.1.10½ | |||
| Revd. [Reverend] John Johnston Manse | 1 | 1 | £0.1.10½ | |||
| Mrs. Johnston Manse | 1 | 1 | £0.1.10½ | |||
| Carrd. [Carried] forward | 7 | 1 | 6 | £0.15.0 | ||
| 1797 | Crossmichael Brt. [Brought] forward | 7 | 1 | 6 | £0.15.0 | |
| Walter T. Laurie Esqr. Denvale park | 3 | 2 | 1 | £0.15.0 | ||
| Mrs. Laurie Denvale park | 1 | 1 | £0.7.6 | |||
| James Ireland Servant Denvale park | 1 | 1 | £0.1.10½ | |||
| Andrew Dixon Servant Denvale park | 1 | 1 | £0.1.10½ | |||
| Christopher Robison Servant Denvale park | 1 | 1 | £0.1.10½ | |||
| Mrs. Hutchison Culgruffe | 1 | 1 | £0.3.9 | |||
| Mrs. Laurie of Irmespie | 1 | 1 | £0.1.10½ | |||
| William Copland of Colliston, Mallans | 1 | 1 | £0.1.10½ | |||
| Joseph McMonnies Larnean | 2 | 1 | 1 | £0.5.7½ | ||
| William Rigg Emambrie | 1 | 1 | £0.1.10½ | |||
| James Campbell Springfield | 1 | 1 | £0.1.10½ | |||
| Robert Hislop Dunjarg | 2 | 1 | 1 | £0.5.7½ | ||
| 23 | 9 | 2 | 12 | £3.11.3 | ||
| Kelton Parish | ||||||
| Robert Douglas Innkr. [Innkeeper] Castle Douglas | 1 | 1 | £0.1.10½ | |||
| Andrew Gorran Junr. [Junior] Castle Douglas | 1 | 1 | £0.1.10½ | |||
| William Crosbie Mercht. [Merchant] Castle Douglas | 1 | 1 | £0.1.10½ | |||
| Mrs. Finnan Castle Douglas | 1 | 1 | £0.7.6 | |||
| Miss Mary Gordon Inmate Castle Douglas | 1 | 1 | £0.7.6 | |||
| Carrd. [Carried] over | 5 | 2 | 3 | £1.0.7½ |
Transcribe other information
8. Survey Continued
9. Survey of the Tax upon Clocks and Watches in Krkcudbright
Shire Continued.
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).