Hearth Money Roll

A hearth tax was a property tax in certain countries during the medieval and early modern period, levied on each hearth, thus by proxy on each family unit. It was calculated based on the number of hearths, or fireplaces, within a municipal area.

Hearth tax was levied in the Byzantine Empire from the 9th century, France and England from the 14th century, and finally in England, Scotland and Ireland in the 17th century.

In the Byzantine Empire a tax on hearths, known as kapnikon, was first explicitly mentioned for the reign of Nicephorus I (802–811), although its context implies that it was already then old and established and perhaps it should be taken back to the 7th century AD. Kapnikon was a tax levied on households without exceptions for the poor.

In the 1340s especially, the King of France's personal expenditure on dowries, gratuities, the upkeep of the palace, his travels and his wardrobe, consumed the entirety of the royal income. The fouage (Latin: focagium) was assessed on the basis of households and was usually paid by towns in a pre-arranged lump sum raised in any manner the locality chose to employ. It existed in certain French provinces, and became widespread in the 14th century when the royal finances were unable to bear the rising costs of war and state agents. In particular, fouages were levied in 1342 and 1349.

The hearth-penny was an Anglo-Saxon term for Peter's pence.

In England, hearth tax, also known as hearth money, chimney tax, or chimney money, was a tax imposed by Parliament in 1662, to support the Royal Household of King Charles II. Following the Restoration of the monarchy in 1660, Parliament calculated that the Royal Household needed an annual income of £1,200,000. The hearth tax was a supplemental tax to make up the shortfall. It was considered easier to establish the number of hearths than the number of heads, hearths forming a more stationary subject for taxation than people. This form of taxation was new to England, but had precedents abroad. It generated considerable debate, but was supported by the economist Sir William Petty. The bill received Royal Assent on 19 May 1662, with the first payment due on 29 September 1662, Michaelmas.

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