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 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.