Witheridge Parish
Rob More Jon Borne Tho Southwood Eliz Sampson Jon Parkhouse Wm Partridge Wm Crook Edwd Phillip Rich Partridge Tho-. Tho Atkins Lewis Knot And Thomas Alex Vicary Wm Gosswill Ben Bidgood Rich Cockram Tho Upington John May Jon Parkhouse Jon Not Wm Please Susan Partridge Wm Stephens Margt Thomas Math Tolly Eliz Tris- Hen Quick Wm Walter Jon Cockram Greenslad And Thomas Wm Parkhouse Jon Radford Walt Can Jon May Jone Partridge Rich More	2 1 1 4 3 2 3 2 1 1 1 1 2 1 1 2 1 3 3 2 1 2 2 3 3 3 1 2 1 2 5 3 2 2 2 2 4 1	Geo More (m.2) Pet Holl Geo Cad Nich Melhuish Edwd Davy Hen Cockram Jam Atkins Wm Please Jon Ditchet Jon Warren Wd Cock Jon Heard Wm Greenslade Jon Sampson Mr Shebbear Lewis Melhuish Mr Shortridge Mr Avery Rich Clark And Thomas Rob Heard James Tilley Phil Southdon Jon Cockram Jon Molland Jon Walters Rich Thomas Jon Muxworthy Geo Maunder Mart Lee Rob Stephens Tho Hill Sam West Jon Haymon Jone Thomas An Partridge James Thomas	1 - 2 1 2 2 2 1 1 1 5 2 1 1 2 4 6 6 10 2 3 2 1 1 1 1 1 3 1 2 1 2 2 2 1 1 1 3

Also included in this return were those indicated in the above list as m.2, and these were the following Paupers.

John Vicary. Phill Chilcott, Hugh Blere, Will Cockram, Tho Trix, John Brewer, Eliza (Cx)hapco, John unsf, John Teake, Edw Philp, Edw Jamcob, And Coming, Jon Perry, Rich Westren, Will Hodge, Hen Budd, John Gose, Beron Toak, all these are listed in the return as having one hearth.

Introduced in 1662 as a means of raising additional revenue, the Hearth Tax was paid by the owners of all properties worth more than 20 shillings a year, and who paid church, and poor rates. Houses worth less than this were exempt unless the occupier owned a further property worth more than 20 shillings or had an annual income exceeding £10. Also exempt were those on Church or Poor Relief, Charitable institutions such as almshouses, free schools or hospitals, and industrial hearths others than bakers' ovens and smiths' forges. The tax collectors had to collect an exemption certificate signed by the incumbent, churchwardens and overseers of the poor, and counter signed by two Justices of the Peace from all those not eligible to pay. All eligible householders were required to pay two shillings for each fire-hearth, one shilling at Michaelmas and one at Ladyday (25 March).

The parish constable listed the householders due to pay the tax, together with the number of hearths for submission to the Quarter Sessions. These lists were titled in 'terris' for the wealthy and in 'bonis' for the humble, with the tax being collected twice yearly, at Michaelmas and Lady Day. Any attempts to avoid payment were punishable by up to one month in jail. Problems arose in determining who would be responsible for payment, the owner or occupier and no one was exempt. Later it was decided that the occupier would pay the levy and anyone who did not pay poor or church rates and those occupying a house worth less than 20 shillings would be exempt. Private ovens, furnaces, kilns, and blowing houses also hearths within hospitals or alms houses were exempt as long as their revenue did not exceed 100 a year

The occupier of every house in the parish had to submit a written statement of the number of hearths in his house to the parish constable, who was liable to make out a parish assessment and to collect in the tax half-yearly, those who tried to avoid payment faced up to a month in jail for their troubles. He then either drew up a return of the money collected, or noted the assessment showing that the money had been paid. These parish returns were submitted to the Clerk of the Peace who made a county roll, which was sent to the Exchequer. The original copies made by the constables are likely to be the most accurate because the constable was familiar with the names of local people.

The tax was in place between 1662 and 1688, but only tax returns for 1662-1666 and 1669-1674 went to the Exchequer. Outside of these dates, private collectors who had paid a fixed sum to the government in return for the right to collect the money did the collecting, and did not have to submit returns. The return for Devon for 1662 is very incomplete. A small part of the Ladyday 1664 return survives, and no returns survive for Michaelmas 1664 and for 1665. The most complete return for Devon is for Ladyday 1674.

The tax was abolished by William III in 1689, ostensibly as being "a great oppression to the poorer sort" and a breach of civil liberties in that it allowed every man's house to be entered and searched by persons unknown. In fact, the abolition seems to have been due to the tax not having raised the revenue that had been estimated, and being too expensive to collect.

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