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Taxation |
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This is the main link page for all taxation records. In the UK, these included hearth tax returns, marriage duties, window tax, land tax, lay subsidies and poll taxes. Lay subsidies were taxes that were levied from the 12th to the 17th centuries on moveable personal property (such as goods, crops or wages) above a variable minimum value, which effectively exempted the poor from liability. Subsidies were also sometimes levied on land and buildings. The taxes were called lay subsidies because clerical property was exempt. (Ancestral Trails, Mark Herber 1997) Hearth tax was levied in England and Wales
from 1662 to 1689. It was a tax of two shillings on each fireplace, hearth
or stove. Some people, such as paupers, were exempt from paying the tax.
Each year's tax was payable in two instalments: on Lady Day (March 25)
and Michaelmas (29 Sept). |
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