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 for hearth tax research. It provides useful commentaries on hearth tax manuscripts in "The National Archives" (TNA), and arranges the hearth tax files in order according to the different systems of administration. Meekings' compilation of hearth tax accounts, which was published posthumously, is a useful resource for economic historians. Further information on hearth taxes, as well as other Stuart taxes and loyalty lists, is provided by Jeremy Gibson, which offers a comprehensive summary of hearth tax returns and assessments, whether in TNA, county record offices, or other libraries and archives. Each digest includes a brief commentary on the date, geographical