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 on the web without electronic access to the original texts from which the information has been drawn. When it comes to the hearth tax, it is vital to be able to see the names within the original order of the lists. A final word should be reserved for exemption certificates. Until recently there was relatively little concern with the exemption certificates that recorded the names of the householders who were not liable to pay the hearth tax. For the West Riding there are around 650 of these certificates, helping to fill the gaps for some areas where the exempt are