Hearth less than 20 shillings a year and those who paid neither church nor poor rates. Also exempt were charitable institutions such as schools and almshouses, and industrial hearths with the exception of smiths' forges and bakers' ovens. The returns were lodged with the Clerk of the Peace between 1662 and 1688. A revision of the Act in 1664 made the tax payable by all who had more than two chimneys. The tax was abolished by William III in 1689 and the last collection was for Lady Day of that year. It was abolished in Scotland in 1690. Hearth tax records
Paris in the 17th century again at Bercy. On the left bank, the edges of the city were at rue de Tolbiac to the east and close to the modern Pont d'Alma to the west. There was no official census of the city's population in the 17th century, but, using tax records, the amount of wheat consumed and church baptism records, modern historians estimate that it increased from about 300,000 in 1600 to 415,000 in 1637 to about 500,000 in about 1680. An account published in 1665 by Lemaire estimated that there were 23,000 houses in Paris, each inhabited by an average of twenty persons.