Legal Definitions - hearth money

Hearth money was a historical tax levied in England during the reign of King Charles II, specifically between 1662 and 1688. It was a direct tax of two shillings imposed on every fireplace or hearth within a household. This highly unpopular tax was also commonly known as chimney money. Historically, the term could also, in some contexts, refer to Peter-pence, an earlier ecclesiastical tax.

Here are some examples illustrating the concept of hearth money:

• Imagine a small, two-room cottage in rural England in 1675. This cottage has a single fireplace, which serves as the primary source of heat and is used for cooking. Under the hearth money law, the occupants of this humble dwelling would be required to pay two shillings annually for that one fireplace. This illustrates how even the most modest households were subject to the tax, directly linking the presence of a hearth to a mandatory payment.

• Consider a prosperous merchant's house in London in 1682. This home might feature several fireplaces: one in the main parlor, another in the master bedroom, and perhaps a large kitchen hearth. If this house contained five active fireplaces, the merchant would be obligated to pay ten shillings in hearth money each year (five fireplaces multiplied by two shillings). This demonstrates how the tax burden increased with the size and affluence of a property, as wealthier households typically possessed more hearths.

• During the 1670s, a designated "hearth money man" or tax collector would periodically visit homes to count the number of fireplaces. If a homeowner, hoping to reduce their tax liability, attempted to conceal a fireplace by boarding it up or bricking it over, they risked penalties if the deception was discovered during an inspection. This highlights the intrusive nature of the tax and the measures people might take to avoid paying what was widely considered an unfair or burdensome levy.