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
Panama as a tax haven properties are tax avoidance vehicles and in some cases also to conceal wealth of dubious origin." A 2003 examination of tax havens by Jeffrey Robinson quotes a US Customs official as saying: [Panama] is filled with dishonest lawyers, dishonest bankers, dishonest company formation agents and dishonest companies registered there by those dishonest lawyers so that they can deposit dirty money into their dishonest banks. The Free Trade Zone is the black hole through which Panama has become one of the filthiest money laundering sinks in the world. The advocacy group the Tax Justice Network has described Panama as "the recipient