Clock and watch tax rolls 1797-1798

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.