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
English Land Tax lands. English Land Tax The English land tax was a national property tax introduced by Parliament in 1692. The tax was levied on rental values and applied both to rural and to urban land. No provision was made for re-assessing the 1692 valuations and consequently they remained in force well into the 18th century. In the 1690s, the tax raised around two million pounds, equating to roughly thirty five per cent of national revenue. Under what was to prove to be the last of the Penal Laws, Catholic landowners had to pay double the actual assessment of the value of