Understanding and Transcribing Historical Tax Rolls. Clock and Watch Tax,

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1 1. Introduction to Clock and Watch Tax records 2. Transcribing the records and field help 3. Records available for transcription 4. Transcription examples 1. Introduction to Clock and Watch Tax records Clock and watch tax rolls list the names of clock and watch owners as well as the number of clocks and watches they owned. 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. 2. Transcribing the records and field help Reading historical documents, also known as palaeography, can often be a challenge, but practice helps your learning experience. Before too long, you will read historical documents with few problems. The tax records of the later 18 th century are written in what is called a cursive hand style, which is very similar to joined-up handwriting that we know today. Most of the letter forms and words should be familiar to the reader, but there may be a few abbreviations, contractions, letter forms or words which may be unknown or unusual to those working with the documents. The clock and watch tax records are thought to fall in the intermediate category, so are perfect for those who have experience in working with 18 th century handwriting and documents. There is only one format of record found in the clock and watch tax series of records. Page 1 Date: 4 Jul 2014

2 Please also refer to the Tax FAQs at Clock and Watch Tax, volume 1-2 Field help Date Master/Mistresses name The date of the record should be inserted here if it is present in the original record. It should be in the format of: DD MMM YYYY, for example, 22 Oct 1785 However there is no requirement for a leading 0 in dates 1-9. The name of the master or mistress should be entered here. Transcribe the information as it is written. If the first name is abbreviated, expand to include the whole name. If there is a further abbreviation, type it fully after the abbreviation and place in square brackets. For example, should be entered: Archibald Grant Junr [Junior] Clock and Watches This refers to the number of clocks and watches. This should be entered as it appears in numerical form Page 2 Date: 4 Jul 2014

3 Clocks Gold Watches Silver or metal watches Duty Financial sums should be entered using the format of For example, the, should be entered: Transcribe other information Transcriber s notes Enter here any handwritten information found in the header or footer of the page, or any marginalia This can be used to record any other notes which the transcriber would find useful for others who may use this record 3. Records available for transcription The following volumes located at the National Records of Scotland have been digitised and made available for transcription: Clock and Watch Tax, Volume 1 NRS reference: E326/12/1 Dates: Transcription difficulty: Intermediate This volume 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 NRS reference: E326/12/2 Dates: Transcription difficulty: Intermediate This volumes 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 Page 3 Date: 4 Jul 2014

4 4. Transcription examples We have transcribed a page from the records fully or in part, to indicate the content style. These transcriptions are exactly as they appear on the record. Please use this as a reference to understand the palaeography and style the transcription conventions and format are outlined in the Transcription and Palaeography Guides. Page 4 Date: 4 Jul 2014

5 Survey of the Rates & Duties on Clocks and Watches arisen in the County of Cromarty for 9 months till 5 th April 1798 By W Murray Surveyor Oct 1797 Toun of Cromarty Mr Smith Minister ½ George Middleton ½ James Sutherland ½ Doctor McKenzie ½ Thomas Fraser Mercht. [Merchant] Oct 1797 Fotterty Parish Mr Donald McKenzie Minister Miss Betsy McKenzie Lodger wt [with] Minister ½ Mr Colin McKenzie Fotterdy ½ 25 Oct 1797 Kilmuir Easter Parish John Montgomery Milntown ½ Page 5 Date: 4 Jul 2014