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 deposited atop the hearth. Unlined hearths, which are less easily identified, may also include these materials. Because of the organic nature of most of these items, they can be used to pinpoint the date the hearth was last used via the process of radiocarbon dating. Although carbon dates can be negatively affected if the users of the hearth burned old wood or coal, the process is typically quite reliable. This was the most common way to cook, and to heat interior spaces in cool seasons. In the Byzantine Empire a tax on hearths known as "kapnikon" was first explicitly mentioned