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The following is a greatly simplified
explanation of the Hearth Tax:
The Hearth Tax was introduced early in 1662 by Charles
II in order to make up a shortfall of £300,000 in his
revenue. There were three Hearth Taxes altogether. The
Acts were finally repealed by William III in 1689. By
the first Act every dwelling in England and Wales was
charged an annual amount of 2/- for every hearth, to be
paid in two equal instalments, on Ladye Day - the 25th
March - and Michelmas - the 29th September. The tax was
to be paid by the occupier not the landlord, although
this was changed in later Acts. The occupier had to make
a written statement to the parish constable of the
number of hearths in his/her house. The constables then
collected the money due half yearly and had powers to
seize goods to the value of the payment on refusal to
pay. Poor people were exempted from this tax if they did
not pay church or poor rates, or if the house was not
worth more than 20/- per annum or had goods to the value
of £10. Some types of occupational hearths were exempted
but not all, which caused much contention
In May 1664 the Law was tightened up, making landlords
responsible for their poor tenants, and to prevent the
blocking up of hearths. Where a house with two or more
hearths was divided up all persons occupying that house,
whether poor or not, had the tax imposed upon them.
Returns for 1664 survive for many counties but not
Devon. By the way in which the returns for 1664 were
complied they also included information from the returns
of 1662. The returns were laid out in four columns: col
1 dealt with arrears received and due Michelmas 1664:
col 2 and 3 are copies of the 1662 Michelmas returns and
are the name of the householder and the number of
hearths as at Michelmas 1662: in col 4 if the collector
agreed with the number of 1662 hearths and the owner was
the same then he was to write exe(aminatur). If he
disagreed he was to write the present number of hearths
with the reason for the change and the name of the new
owner. If the occupier was a tenant then the name of the
owner was also to be entered.
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Heading illegible
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[-----] [-----]
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3
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Robert Bishop
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3
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Sam Gesse?
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3
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[-----] [-----]
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3
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Nicho Bishop
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2
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John Blanch
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1
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[-----] [-----]
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2
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John Sheere
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5
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John Hacke?
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1
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[-----] [-----]
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1
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John Band
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1
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John Hockaday
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2
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[-----] [-----]
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2
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Hugh Sterne?
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3
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Sam Gest
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[-]
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[-----] [-----]
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1
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Richard Gilbert
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5
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Wm Colling
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[-]
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[-----] Veale
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3
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Paupers
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[-----] Bond
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William Corrye
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5
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John B….
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[-]
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Mary [-----]
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[-]
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John Hortop
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3
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Total is illegible
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The table of names is a
transcription from “Devon Hearth Tax Return Lady Day
1674” Edited and published by T L Stoate. Transcribed
and contributed by Judith Upton
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