Hearth Tax

The Hearth Tax was in force from 1662 until it was repealed in 1689.
It involved a 2 shilling payment to the king on every hearth in a house. It was collected in two instalments due at Lady Day (25 March) and Michaelmas (29 September). Although the poor were exempt from this tax they were often included, particularly in later returns.
An assessment was drawn up to show what people were expected to pay and then a return was compiled recording what they actually did pay. Sometimes an assessment was marked with the payments, thereby becoming a return. Copies were retained for the
Quarter Sessions whilst the other was sent to the Exchequer.

The present Wolverhampton Borough came primarily under the Seisdon Hundred with surrounding areas (including Wednesfield) covered by the Offlow and Cuttlestone hundreds. For some urban areas the street may also be recorded. For all areas the names of occupiers are listed and the number of hearths. Some surviving returns for Staffordshire are held at Staffordshire Record Office and the Michaelmas 1665 return has been published in

Collections for a History of Staffordshire
(Vols. 1921, 1923, 1925, 1927, & 1936) which are available at Wolverhampton Archives & Local Studies.

A surname index for the present Wolverhampton Borough is available to download. There are also returns held by the Public Record Office, details can be found in their information sheet on the Hearth Tax.

The 1665 Hearth Tax Return for the Bushbury and Moseley constablewick records Thomas Underhill at Northycote Farm with five hearths. The original chimney block (shown) at the farm has five chimneys.