Hearth Money Rolls Leckpatrick
Leckpatrick Parish, Strabane, County Tyrone – 1663-1664
Hearth Money Roll
Source Ref PRONI : Tennison Groves Mss T808
The Hearth Tax was introduced by the government of Charles II in 1662 at a time of serious fiscal emergency. The original Act of Parliament was revised in 1663 and 1664, and collection continued until the tax was finally repealed by William and Mary in 1689. Under the terms of the grant, each liable householder was to pay one shilling for each hearth within their property for each collection of the tax. Payments were due twice annually, starting at Michaelmas 1662.
However, the administration of the tax was extremely complex, and assessment and collection methods changed radically over time. As a result, the majority of the surviving documents relate to the periods when the tax was administered directly by royal officials, who returned their records to the Exchequer, namely the periods 1662-1664 and 1669-1674. Outside these periods, the collection of the tax was 'farmed out' to private tax collectors, who paid a fixed sum to the government in return for the privilege of collecting the tax. These farmers were not required to send their assessments into the Exchequer, although a few returns from these periods do survive.
Arranged by county and parish, they list the name of the householder and the number of hearths on which he was taxed at the rate of one shilling on every hearth or fireplace. The tax was collected over areas known as ‘Walks’ and based on the town.
Research Services - Free Newsletter - Genealogy Forum - Free Pages - Free Maps of Ulster - Links
Memorial Garden - Buy Documents - Search this Site - The Ulster Scots - Frequent Questions - Contact
You are visitor number: to Ulster Ancestry