The Duties on Clocks and Watches Act 1797 (37 Geo. 3. c. 108),[1] is an Act of the Parliament of Great Britain introduced by William Pitt the Younger, intended to help fund the Napoleonic war with France. Since the beginning of the conflict, Pitt had increased taxes by more than £1 million, but expenditure had risen to £20 million.[2]
The legislation was an element in Pitt’s so-called Triple Assessment, the initial intention of which was to impose extra tax at a maximum of treble the amount of the assessed taxes paid in 1797. The heaviest duties were imposed on luxuries such as manservants and carriages. On other items such as houses, windows, dogs, and clocks and watches, the duties were somewhat more modest.[2]
The Act imposed an annual charge of ten shillings per gold watch, equivalent to about £70 as at 2024.[a]Calculated using the retail price index.[3] For those made of silver or any other metal the charge was two shillings and sixpence. Each clock in or upon any building was subject to an annual duty of five shillings.[1] Owners of watches or clocks were required to make an annual return of the number and type of timepieces in their possession. The Act also required makers or dealers in watches and clocks to purchase an annual license, costing two shillings and sixpence in London and one shilling elsewhere.[4]
In response to the Act owners hid their clocks and watches to avoid payment,[5] and the reduced demand for clocks and watches deprived thousands of their livelihoods, and encouraged many to emigrate.[4] The subsequent public outcry forced Pitt to repeal the tax in 1798.[6]
It has been erroneously claimed that tavern-keepers commissioned clocks to meet the public need in the wake of the new tax, leading to tavern clocksWeight-driven wall clock with a large wooden, painted or lacquered dial, commonly installed in taverns and coaching inns, – which had been in existence since the 1720s – often being known as Act of Parliament clocks.[6]