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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Acts were finally repealed by William III in 1689.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 |
3 | 4 |
| Col: 2 |
3 | 4 |
| John Mackham, clerk |
2 | exe |
|
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 |
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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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