Poundstock Hearth Tax

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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 The Acts were finally repealed by William III in 1689.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, 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.

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.

On the 24th September 1664 the following people in Pounstocke, Cornwall had to pay the Hearth Tax:

Pounstocke Parish
Degory Tremayne	10	exam
Arthur Penfound	7
The Vicaridge house	1	the house fallen downe and benefice under sequestration	Andrew Penfound	2	ex
Trebarffott house	6	ex Samp: Mannaton occupt	Richard Wgeare	1	now in the possession of Andrew Penfound
John Anderton	4	ex	Henry Richards	1	ex
William Rowe	2	ex	William Sprey	1	returned one shorte last
John Warren	1	ex	William Treweeke	2	block up one since the last return
Stephen Marshall	2	ex	Thomas Meagre	2	returned one shorte last and now 1 is Isaac Harris
John Kemp	2	ex	John Wells	1	increased one by new building
Arthur Holman	2	ex	Lucian Pudner	1	now Agnes Pudner
John Holman	2	ex	Walter Stanton	2	ex
William Bray	3	ex	Richard Penwarden	1	ex
Peter Webb	1	rx	John Ashton	1	ex
Thomas Webb	2	ex	Agnes Rowe	1	ex
John Wheare	3	ex	Phillipp Oake	1	returned one shorte last being a Bakers hearth
Thomas Wills	6	ex fallen downe	Degory Penwarden	1	returned one shorte last
Jane Oates	2	ex	Peter Penwarden	1	ex
Samuell Meadland	1	ex	John Penwarden	1	ex
Agnes Larke	3	returned 1 too many by mystake	Leonard Tome	1	ex
Nich Bray	1	ex	John Treweene	2	increased one by new building
Patience Rundell	2	ex	William Murfeild	2	ex
William Harris	2	ex	John Murvill	2	ex
Ann Sheere	3	ex	William Triplett	2	ex and … one in possession of a poore man not chargeable by the Rate
Ann Mill	3	ex now James Harry but 2 of the hearths in the occupation of Robt: Marshall and Honor Mill poor people and not rated by reason of poverty	John Pudner	1	ex
William Ellis	1	ex	John Marshall	1	ex
Degory Meadland	1	ex	William Webb Jnr	2	one fallen downe
Degory Penwarden	2	returned one shorte last	Luke Kerby	1	returned one shorte which was in the occup. of his mother
Benjamin Uglow	2	ex	Humphry Meagre	1	ex
Degory Holman	1	returned one shorte	John Toms	1	ex
James Holman	1	es	Symon Marshall	2	stopt up one
William Webb senr	3	ex	Richard Arnold	1	ex
Roger Rogers	2	ex	John Pinch	4	ex one whereof in the possession of Johan Walkey a poore woman not chargeable
Samuell Gayre	1	ex	William Marshall	1	ex
Arthur Arnoll	1		Richard Marshall	2	ex
John Pine	1	ex now John Wolfe a poore man not rated by reason of poverty	Humphry Murfeild	1	ex now John Penwarden
Margarett Worth	1	ex the house fallen downe not rated to church nor poore	George Judd	1	ex
Edward Orchard	1	ex	John Marke	2	ex
Leonard Martyn	1	ex	Humphry Cole	2	ex
Ferdinando Ivye	1	ex dead and now in the hands of Mr Tregeagle	Thomas Smeath	1	ex now Mary Smeeth
Hugh Taylor	1	ex now Thomas Taylor	Cornelius Tomme	1	ex
Zachry Sheere	1	ex	Augustine Wheare Gent	3	ex
John Branton	1	ex	Bartholomew Parson	1	a poore man but Degory Tremayne owner of the tenement
Phillipp Symons	1	ex	Humphry Tripplett	1	ex
William Dagg	3	ex	Richard Foxwill	1	ex
			Gilbert Potter	2	one fallen downe


Hearthes not mencioned in the former returns
Thomas Branton 1
Hollanoore in the possession of John Earle of Bath 1
John Marshall 1
John Moyse 1
James Potter 1			a poore man but John Marshall of St Ginnies owner & occupt of the tenement belonging to the house
James Loze 1			a poore man but the tenement in the possession of John Lord Roberts
Degory Taylor 1			a poore man only a tenant in the occupt of Richard Marshall
Degory Alleigh 1			a poore man nut one Ford of Bideford owner of the tenement
Henry Penfound 1			a poore man but the estate belongs to the house in the possession of one Arthur Penfound Esq

Hearths not chargeable by the Act by reason the occupts of them are not rated to Church nor poore by reason of poverty nor are worth ten pounds nor the house worth 20 shillings per anno

Eliz Marshall		1
Degory Courtis		1
Richard Staddon		1
Robert Arnoll		1

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Transcribed by Judith Upton from a section of a document in series E179/244/44 held in the National Archives, Kew

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