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Poughill 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 The Acts were finally repealed by William III in 1689.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, if the house was not worth more than 20/- per annum, or their goods were below the value of £10. Some types of occupational hearths were exempted but not all, which caused much contention. By its very nature people who paid it were, in the main, fairly wealthy
 
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.
 
The return transcribed here is essentially for Michelmas 1664, but, by the way in which the returns were complied, also includes 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.
 
The following people were listed as liable to pay Hearth Tax in the parish of Poughill at Michelmas – 29th September 1664
 
Only columns 2, 3 and 4 are available for transcription

Col: 2 34 Col: 2 34
John Mackham, clerk 2exe Jane Hooper 2 exe
Chamond Grenvile gen 8 exe  Richard Woolfe 2 exe
John Phillipps 9 exe   Degory Nordon 1 exe
Eliz.Warrington 5 Ret 1 short   John Bryant 5 exe
Rich. Deman or occupant 4 exe   Jane Pudnar 1 exe
Grace Pudnar 4 exe   John Ginger 1 exe
Nicholas Ginger 4 exe   Timothy Davy 1 exe
William Clyverdon 3 exe   Robert Davy 1 exe
Paul Orchard 6 exe   Thomas Jewell 1 exe now Jn. Stanbury
George Sheere 3 exe   Margery Avery 3 exe
William Dennis 7 exe   William Warrington 1 exe
Mary Sweeper 2 exe   Richard Welsford 1 exe
John Stanbury 5 exe   John Chapman 1 exe
Richard Webber 4 exe   Isaac Harris 1 No such person
James Ashton 2 exe   Mark Marshall 2 exe
Thomas Budge 3 exe   Nicholas Rundle 2 exe
Rebecca Gist 2 exe   Katherine Earle 2 exe
Timothy Pole 1 exe   John Cotton 1 No such person
John Bryant sen 3 exe   Ann Warrington 1 exe
Walter Pudnar 3 exe   John Warrington 1 exe
Elizabeth Cobledicke 2 exe        

Source: “Cornwall Hearth and Poll Taxes: 1660 – 1664. Direct Taxation in Cornwall in the Reign of Charles II
edited and published by T L Stoate 1981

Contributed by Judith Upton.

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