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
Hearth tax Academy Hearth Tax Project has recently made its electronic data from four hearth tax volumes available to the economic historians Chris Mimms and Patrick Wallis, who have used cliometrics in studying the social origins of apprentices in London. The development has been complemented by the on-line publication of hearth tax data, maps and statistics on Hearth Tax Online. Hearth Tax Online does not provide users—in the manner of new-style prosopographies which are often favoured in dealing with pre-modern lists of names—with access to a database with the capacity to sort heterogeneous data, in which factoids related to names are presented