Clock and watch tax

Late eighteenth-century Britain saw a boom in taxes of all kinds. One was the clock and watch tax, whose records for Scotland survive for some counties, and are held in Edinburgh.

The columns below are Date of Assessment, Masters and Mistresses Names and Designations, Actual No. of Clocks and Watches, Clocks, Gold Watches, Silver or Metal Watches, and Duty in L. s. d.

List of people recorded in the clock and watch tax for Coldingham parish, 1797 (National Records of Scotland, E326/12/1)

1797 Augt 30
George Johnston, Highlaws, 1, -, 1, -, 7s
Sholto Douglas his servt, 1, -, -, 1, 1s
John Bogue, Halydown, 1, 1, -, -, 3s
George Bogue, do, 1, -, -, 1, 1s
Jacob Bogue ??? do, 2, 1, -, 1, 5s
William Smith, Cold. law 2, 1, -, 1, 5s
Revd Mr Landells minr, 2, 1, -, 1, 5s
Mrs Campbell, Cold., 1, 1, -, -, 3s
Robt Anderson, Lumisdain, 1, -, -, 1, 1s
William Reid, Dowlaw, 2, 1, -, 1, 5s
Thomas Johnston, Templehall, 2, 1, -, 1, 5s
[new page]
Paul Darling, Bogangreen, 2, 1, -, 1, 5s 7 1/2 d
Robt Johnston, Whitfield, 2, 1, -, 1, 5s 7 1/2 d
Daniel Gordon, Press, 1, 1, -, -, 3s 9d
Abraham Logan, Eastreston, 4, 1, 1, 2, 15s
Dr William Dunbar, Houndwood, 2, 1, -, 1, 5s 7 1/2 d
Sir John Stirling Renton, 1, 1, -, -, 3s 9d
James Home, Fairlaw, 2, 1, -, 1, 5s 7 1/2 d
David Logan, Fairneycastle, 2, 1, 1, -, 11s 3d
Geo. Wilson, Greenhill, 2, 1, 1, -, -, 11s 3d

Total: 34, 16, 4, 14, 5 pounds 16s 3d

The clock and watch tax records are subject to Crown Copyright and a transcription is presented here under the terms of Crown Copyright Policy Guidance issued by HMSO.