ABSTRACT

The tax termed hearth-money, imposed in 1662, in hopes of making up the deficiency in the revenue granted to Charles II. after the Restoration, was charged on:—every dwelling and other house and edifice, and lodgings and chambers in the inns of court and of chancery, colleges, and other societies in England and Wales, at 2s. for every fire-hearth and stove therein. It was assessed on an account or return to be made by the occupier, after notice from ‘ the constable, head-borough, tithing-man, or other such officer within whose precinct the house was situated,’ or the treasurer or other officer of the inn, college, or society.