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 Hearth In historic and modern usage, a hearth is a brick- or stone-lined fireplace, with or without an oven, used for heating and originally also used for cooking food. For centuries, the hearth was such an integral part of a home, usually its central and most important feature, that the concept has been generalized to refer to a homeplace or household, as in the terms "hearth and home" and "keep the home fires burning". In a medieval hall, the hearth commonly stood in the middle of the hall, with the smoke rising through the room to a smoke hole in