, 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=99){kind=link}
Volume contents
| Date | Masters/mistresses names | Clocks and watches | Clocks | Gold watches | Silver or metal watches | Duty |
|---|---|---|---|---|---|---|
| 1797 | Kelton Parish Brt. [Brought] over | 5 | 2 | 3 | £1.0.7½ | |
| Mrs. McHaffie, Castle Douglas | 1 | 1 | £0.3.9 | |||
| James Cochran Castle Douglas | 1 | 1 | £0.1.10½ | |||
| Alexander McMillan Mercht. [Merchant] Castle Douglas | 1 | 1 | £0.3.9 | |||
| E. Millgan Surgeon Castle Douglas | 1 | 1 | £0.1.10½ | |||
| John Donaldson Mercht. Castle Douglas | 2 | 1 | 1 | £0.5.7½ | ||
| James Kelvie Mercht. [Merchant] Castle Douglas | 2 | 1 | 1 | £0.5.7½ | ||
| Mrs. Clint Vintner Carlinwark | 1 | 1 | £0.3.9 | |||
| James Hannay writer Lochbank | 1 | 1 | £0.3.9 | |||
| John Shaw Inmate | 1 | 1 | £0.1.10½ | |||
| David Davidson Furbar | 1 | 1 | £0.3.9 | |||
| David Shaw Mid Kelton | 1 | 1 | £0.3.9 | |||
| Samuel Kirkpatrick Halmyre | 1 | 1 | £0.3.9 | |||
| John Kirkpatrick Son Halmyre | 1 | 1 | £0.1.10½ | |||
| John Halliday of Kirkland | 2 | 1 | 1 | £0.5.7½ | ||
| John Heron of Ingliston | 2 | 1 | 1 | £0.5.7½ | ||
| Mrs. Heron of Ingleston | 1 | 1 | £0.7.6 | |||
| William Morison of Kirkland | 1 | 1 | £0.3.9 | |||
| Patrick Gordon in Lodge | 1 | 1 | £0.3.9 | |||
| Carrd. [Carried] forward | 27 | 13 | 3 | 11 | £4.11.10½ | |
| 1797 | Kelton Parish Brt. [Brought] forward | 27 | 13 | 3 | 11 | £4.11.10½ |
| John Muir Innkr. [Innkeeper] Rhon house | 1 | 1 | £0.3.9 | |||
| Ebeneezer Hallday Inmate Rhone house | 1 | 1 | £0.1.10½ | |||
| John Landsburgh Rhonhouse | 1 | 1 | £0.3.9 | |||
| John McFarlane, Torrs | 1 | 1 | £0.3.9 | |||
| 31 | 16 | 3 | 12 | £5.5.0 | ||
| Kirkcudbright Parish | ||||||
| 16 Nov 1797 | Rt. Honble. [Right Honourable] Earl of Selkirk, St Mary's Isle | 3 | 2 | 1 | £0.15.0 | |
| Rt Hon. [Right Honourable] Countess of Selkirk St. Marys Isle | 1 | 1 | £0.7.6 | |||
| Rt Honble. [Right Honourable] Lord Daer St. Marys Isle | 1 | 1 | £0.7.6 | |||
| Lady Isabella Douglass St. Marys Isle | 1 | 1 | £0.1.10½ | |||
| Lady Mary Douglas St. Marys Isle | 1 | 1 | £0.1.10½ | |||
| Lady Elizabeth Douglas St. Marys Isle | 1 | 1 | £0.1.10½ | |||
| Lady Katharine Douglas St. Marys Isle | 1 | 1 | £0.1.10½ | |||
| Mrs. Buchannan of No. 30 George Street, Edin [Edinburgh] at Castle Douglas | 1 | 1 | £0.7.6 | |||
| James Williams Clerk At Castle Douglas | 1 | 1 | £0.1.10½ | |||
| Adam Henderson Servt. [Servant] Castle Douglas | 1 | 1 | £0.1.10½ | |||
| Alexander McLauchline Servant Castle Douglas | 1 | 1 | £0.1.10½ | |||
| Alexander Bertwhistle Esq. Balmae | 2 | 1 | 1 | £0.11.3 | ||
| Mrs. Birtwhistle Balmore | 1 | 1 | £0.7.6 | |||
| John Bell of Gribtae | 1 | 1 | £0.1.10½ | |||
| 17 | 3 | 6 | 8 | £3.11.3 | ||
| Rerrick |
Transcribe other information
10. Survey of Tax upon Clocks & Watches in Kirkcudbright Shire
Continued
11. Survey of Tax upon Clocks & Watches in Kircudbrightshire
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).