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Act of Parliament clock. English tavern clocks are often named an 'Act of Parliament clock' due to the tax imposed on clocks and watches in July A summary of the very lengthy Act: It imposed a duty of 5 shilling on every clock, 10 shiling on every gold watch and 2s. The appointed assessors had to have notice at every place where a clock or watch might be used to require its occupiers to make a list of all clocks and watches held by them within fourteen days.
If the householder neglected to make out the list, the assessors had the right to assess him by any information they could obtain; this assessment was final unless proved wrong. If an omission was found in a list then the assessors could charge double the duty as a surcharge on top of the normal rate and the assessor was entitled to keep half of the surcharge. It was intended that the first assessment should be made for three quarters of a year from 5th July until 5th April and thereafter yearly, although the actual payments were quarterly.
The duty, however, did not extend to clocks that were sold for less than 20shilling or to the Royal family, ambassadors, House of Parliament, hospitals or churches.
Pawnbrokers, dealers and makers of clocks and watches were exempt but had to register and pay an annual licence. The fee was 2s. The Act was very difficult to enforce and led to a dramatic decline in the horological trades. After intense lobbying it was repealed, nine months after it had been enforced and at the end of the three quarter period on April The name 'Act of Parliament clock' is a misnomer as the particular design of the tavern clocks had ceased to be made at the time the 'Act' was passed in Source: English Dial clocks, R.
