England Land and Property: Difference between revisions

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In 1662 every occupier was required to pay a tax of two shillings a year for each hearth or stove in his property. Many people were exempt: those who received poor relief, those who occupied houses worth less than twenty shillings a year and had an annual income of less than £10 a year, and those who paid neither church nor poor rate. However, the assessments generally include even the exempted hearths. Where they survive they give some idea of the relative wealth of the people in the parish, though the exact location of the houses may be more problematical.  
In 1662 every occupier was required to pay a tax of two shillings a year for each hearth or stove in his property. Many people were exempt: those who received poor relief, those who occupied houses worth less than twenty shillings a year and had an annual income of less than £10 a year, and those who paid neither church nor poor rate. However, the assessments generally include even the exempted hearths. Where they survive they give some idea of the relative wealth of the people in the parish, though the exact location of the houses may be more problematical.  


The majority of surviving lists are in The National Archives but copies of these may be found with the few surviving local returns in county record offices. A major programme is on foot to get at least one year for each county into print. For full details see Jeremy Gibson,''The Hearth Tax'' (Birmingham, England: Federation of Family History Societies, 2nd edn. 1996) [FHL book 942 R43].  
The majority of surviving lists are in The National Archives but copies of these may be found with the few surviving local returns in county record offices. A major programme is on foot to get at least one year for each county into print. For full details see Jeremy Gibson,''The Hearth Tax'' (Birmingham, England: Federation of Family History Societies, 2nd edn. 1996) [FHL book 942 R43]. For further detail see [[Hearth_Tax_in_England_and_Wales]].


== Trends from 1680s to 1870s  ==
== Trends from 1680s to 1870s  ==
88

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