Clock and watch tax rolls (National Records of Scotland, E326/12) list the names of clock and watch owners as well as the number of clocks and watches they owned. The listing below is that of the original rolls. Only two volumes survive and it is fairly clear that a third volume (containing the counties of Midlothian, Moray, Orkney, Peebles, Perth, Renfrew, Ross, Roxburgh, Selkirk, Shetland, Stirling, Sutherland, West Lothian, and Wigtown) is not extant.
|Clock and Watch Tax, Volume 1||
Volume 1 contains clock and watch tax listings for the following counties: Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, and Dumfriesshire.
|Clock and Watch Tax, Volume 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.