Source: [email protected] Subject: Re: [BORDER] Hair powder tax! various names Scotland's Places that is hosting digital images of the Horse Tax, now has Clock and watch tax - see below. maybe they're going to cover more of these more obscure taxes. Unfortunately, from what it says below, many of the Border returns no longer exist. However, the Berwickshire is listed. le durachd Fionnghal http://www.scotlandsplaces.gov.uk/ The Clock and Watch Tax rolls (National Archives of Scotland, E326/12) list the names of clock and watch owners as well as the number of clocks and watches and tax totals. 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. The National Archives of Scotland (E326/12) 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.