Hearth tax significant proportion of householders were not liable to pay at all. The hearth tax was much resented because it often entailed inspection of the interior of dwellings by the sub-collectors and petty constables, who had legal authority to enter every property to check on the number of hearths. Some people stopped up their chimneys so that the tax was not due on them, but where this was discovered by the assessors the tax was doubled. On 31 July 1684, a fire in Churchill, Oxfordshire, destroyed 20 houses and many other buildings, and killed four people. It was apparently caused by
Hearth for the reign of Nikephorus I (802–811) although its context implies that it was already then old and established and perhaps it should be taken back to the 7th century AD. Kapnikon was a tax raised on households without exceptions for the poor. In England, a tax on hearths was introduced on 19 May 1662. Householders were required to pay a charge of two shillings per annum for each hearth, with half the payment due at Michaelmas and half at Lady Day. Exemptions to the tax were granted, to those in receipt of poor relief, those whose houses were worth