hearth money rolls of county louth

County Louth Archaeological and History Society

Hearth Money Rolls of County LouthAuthor(s): Charles McNeillSource: Journal of the County Louth Archaeological Society, Vol. 6, No. 2 (Dec., 1926), pp. 79-87Published by: County Louth Archaeological and History SocietyStable URL: http://www.jstor.org/stable/27728225 .

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^eart?) Jfflonep Eolio of Count? Hout?).

Historical Introduction by Mr. Charles McNeill.

J&SLTHOUGH hearth money was, according to Blackstone,1 an ancient

ftm^ customary tax in England, mentioned in Domesday Book, and so

?Jf^^ peculiarly English that Edward, the Black Prince, introduced it, as

&y something new, into those provinces of France which he had acquired

by success in arms, there does not seem to be evidence that the Anglo

Normans either before, in or after the Black Prince's time introduced this customary tax into their Irish acquisitions, which one might expect they would be as ready to

do as into France. The fact is that Blackstone's information was at fault. Hearth

money was neither peculiarly English, nor was it something new in France at the

middle of the fourteenth century. The passages collected by Du Cange put it

beyond question that customary hearth-taxes had existed in France from time

immemorial, and were so general as well as so ancient that they

are mentioned

by Byzantine writers of the eighth century. The French name for hearth-tax is fouage, representing the Low Latin foagium, and derived through it from focagium

(focus, a hearth)?not, as Blackstone suggests, from fiimns, smoke. Mention of

foagium or focagium has not been found among the feudal duties enumerated in

the miscellaneous collection of early Anglo-Irish charters printed in Chartae,

Privilegia et Immunitates, nor in the Gormanston Register, and some other collections

of early deeds. But Archbishop Alen has noted on the copy of the bull Laudabiliter entered in his Register that Peter's Pence, commonly called Smokesilver, was re

ceived by the Pope's collectors from the Exchequer of Ireland, in discharge of

Commentaries on the Laws of England, i?8.



80 COUNTY LOUTH ARCHAEOLOGICAL JOURNAL

Henry I Es o?er to pay to S. Peter a denarius a year for every house in Ireland.

Payment of that tribute was made to the Pope, at a fixed sum without any pretence of enumerating the houses, and it does not appear that the King attempted to

collect the amount from the people by a special house-tax. It may, then, be taken

for granted, until satisfactory evidence to the contrary is forthcoming, that this

was the only form of "

Smokesilver "

connected with Ireland in feudal times and

that no customary tax corresponding with the French fouage was levied in Ireland

during that period.

Hearth-money as a statutory tax resulted from the abolition of feudal tenures

at the restoration of Charles II. It was imposed in England by the statute of

13 & 14 Car. II, c. 10, "

whereby," says Blackstone, "

an hereditary revenue of 2s.

for every hearth paying to church and poor was granted to the King for ever."

After the English example, a similar Act was passed by the Irish Parliament in the

following year, 1662, namely, the statute of 14 & 15 Car. II, c. 17. The purpose of these Acts was to recompense the King's exchequers for the loss of revenue entailed

by extinguishing the feudal perquisites previously accruing to the crown from

tenants holding by knight's service, and the effect was to throw on the general

population, and particularly on the poorer classes, who were the most numerous,

public obligations originally attached to the ownership of land, the discharge of

which had been a fundamental consideration in the grant of the land.

The preamble of the Irish Act sets out its purpose as follows :? "

To the intent and purpose that his Majesty, his heirs and successors may "

receive a full and ample recompence and satisfaction for the profits of the Court "

of Wards in this kingdom, and the tenures, wardships, primer seizins, ouster le "

mains, values and forfeitures of marriage, by reason of any tenure of the King's " Majesty or of any other by knight's service, and all mean rates and all other gifts,

'* grants, charges incident or arising for or

by reason of the same, or other per

'* quisites incident thereunto, and for all arrears . . . since the three and

'* twentieth of October, one thousand six hundred forty and one, or that may grow *' due hereafter, be it enacted," etc.

The enacting part provides that 2s. a year, in half-yearly moieties at 25 March

and 29 September, beginning 25 March, 1663, shall be payable for every hearth

or other place used for firing, except those of persons living on alms and unable to

earn their living, and of persons occupying houses worth no more than 85. a year, unless they owned lands, etc., worth 85. a year, or lands, goods and chattels of the

capital value of ?4.

At the Revolution, as soon as William and Mary were seated on the throne

of Great Britain, the Parliament of that kingdom, in its early zeal for liberty, de

clared by the Act 1 W. & M. st. 1, c. 10 that hearth-money was "

not only a great "

oppression of the poorer sort, but a badge of slavery upon the whole people, ex "

posing every man's house to be entered into and searched at pleasure by persons



HEARTH MONEY ROLLS 8l

" unknown to him ; and therefore, to erect a

lasting monument of their majesties' " goodness in every house in the kingdom, the duty of hearth-money was taken

" away and abolished."1 Sentiments like these found no congenial soil in the

Irish Revolutionary Parliament, and, naturally, the promptitude with which the

English lead had been followed in abolishing feudal duties and imposing the hearth

tax was not repeated on this occasion. The hearth-tax, with its oppression of

the poorer sort and other evils, was maintained in Ireland until well into the 19th

century.

The originating Act prescribed the following method of proceeding : Every year at the quarter sessions next after Michaelmas, the justices of the peace in every

county, city or county-town were to appoint two persons in each parish of their

district, who together with the parish constable should require by 20 December

from every householder liable a written account of the number of his hearths. The

appointed persons were to forward a return of these accounts to the Clerk of the

Peace. The Clerk of the Peace was to enrol the returns, and to prepare duplicate

copies on parchment, to be authenticated at the quarter sessions following 20 Dec.

and to be forwarded, one to the Court of Exchequer and the other to the Sheriff.

It was the Sheriff's duty to collect the amounts set out for him.

But three years after the passing of the originating Act, the Government ob"

tained further legislation by which it was empowered to farm the tax?that is

to let it out to some private individual or individuals who would pay a lump sum

to the crown, and recover from the subject as much more as

they could by law or

otherwise. This was a usual expedient at the time and the source of great abuse

and extortion. The farmers of the tax sold their bargain at a profit in gross or by retail to sub-farmers, and the sub-farmers, when they did not collect in person,

employed such persons as they thought fit. Against these collectors the poor and

ignorant people had no protection. The Journals of the Irish House of Commons

record that in February, 1703-4, the first year of Queen Anne, some poor men in

the Co. Carlow petitioned against the illegal action of the collectors of hearth-money. The circumstances show that the petition was a political contrivance of more power

ful persons. The petitioners were heard by counsel before a Committee of the

whole House, and among the resolutions arrived at by the Committee and after

wards by the House, it was declared : "

that the levying of Hearth Money by Farmers, Sub-farmers and Hearth Money Collectors is and hath been oppressive and illegal ; that discouraging justices of the peace from relieving persons distrained for Hearth

Money contrary to Law is a great misdemeanour." Ultimately, the tax was collected

directly by officers of the crown. In 1765 the staff was : 1 chief supervisor at ?70

1 Blackstone, ut supra. He adds drily,

" The monument of their Majesties' goodness remains

among us [i.e., in Great Britain] to this day ; but the prospect of it was somewhat darkened when in six years afterwards by statute 7 \V. Ill, c. 18, a tax was laid upon all houses (except cottages) of 2s. now advanced to 3s. per annum, and a tax also upon all windows, if they ex ceeded nine, in such houses." That particular monument was not erected in Ireland, but the window tax was at a much later date.




p.a. ; 25 supervisors at ?60 p.a. ; and 118 collectors at ?40 p.a. The produce of the

tax, which in 1701 had been ?29,806, was, In 1731, ?49,010, and in 1762 ?56,792. In 1780 the gross return was ?59,999 and the cost of collection was ?6,766. These

figures indicate a great advance in material prosperity and comfort ; but during all this time the very poor class that was just above actual beggary continued to

be assessed at the same rate per hearth as the wealthiest nobleman. In 1793,

relief was given by the Act 33 Geo. Ill, c. 14, which, reciting that "it is expedient to exempt the poorer class of occupiers of houses from the duty on fire-hearths

now payable on houses containing

one fire hearth and no greater number," did

exempt such occupiers, and fixed a graduated scale of from 45. 4^. (i.e., 2s. 2d. each),

for two hearths to 2s. 8|??. each for six or more. This Act was passed for one year

only, but was renewed each year while the Irish Parliament was in existence. The

scale, however, was varied from time to time. By these enactments the Act 14 & 15 Car. II was temporarily suspended, but not repealed.

The following figures extracted from the Parliamentary Returns for the years ended 25 March, 1798 and 1799, show the condition and progress, as regards houses,

of the principal towns of Co. Lout h in these years.

HEARTH-TAX RETURNS.

Drogheda jjgjj

Dundalk...!1798 (1799

HOUSES.

No. No.

paying exempt* Total

442 2577 30!9 481 2603 3084

Ardee ?1798 11799

Dunleer ... j

'^

?1799

23S 269

64

22 22

766 809

483 504

140

140

1004

1078

547 585

162

162

Amount

paid ? s- d

294 17 7 378 15 9

DUTY.

Amountf remitted

? s. d. Total

? s. d.

58 8 o 353 5 7 260 6 o 639 i 9

149 13 10J 76 2 o 226 5 io| 18 = 5 4 80 18 o 266 3 4

32 17 5 53 8 %l

48 6 o

50 8 o ?J 3 5

103 16 8^

7 8 8 18

5* 9

21 8

22 18 5*

9

* As containing not more than one hearth.

f The amounts in this column will be seen to represent the tax of 2s. for each house in col. 2,

except for Drogheda in 1798 : it may be suspected that there has been a clerical error there, and that ?258 8s. od. should be read in col. 5 and ?553 5s. yd. in col. 6. If the exempt total

2577 included 14 two-hearthed houses occupied by persons .living on alms, or one alms-house

with 8 hearths ?258 8s. od. would be the corresponding remission under the Act of Charles II.

Of Hearth-money Returns there were in the Record Office a roll for the year

1663, and another for the year 1666-7, and lists of two years a century later, 1764

and 1766. All these perished in the fire, but Canon Leslie has published the com

plete 1663 and 1666-7 usts I0r ine parishes of Kilsaran, Gernonstown, Stabannan,



HEARTH MONEY ROLLS ?3

Manfieldstown and Dromiskin in his History of Kilsaran, and Mr. Garstin had made a summary for the town of Drogheda and the baronies of Ferrard and Ardee in 1915.

Father Murray has also made a copy of the baronies lists.

In this number we give Mr Garstin's transcript of Drogheda town for the year

1663. He describes the original as follows :?

County Louth (and Drogheda) Hearth Money Rolls, Public Record Office, Dublin.

Two sets of parchment rolls. These consist of strips of about two feet long

each, most about seven inches wide stitched together at the ends by parchment

threads. They consist simply of names, Christian (never double) and Surnames

(never hyphened) followed by No., almost invariably 1, of "

hearths "

and "

summs,"

which, being 2s. for each, figures as y repeated, representing ij (for 2s).

The personal names are headed by names of places, chiefly parishes, indicated

by P.

At the end of each strip the money is totalled in roman characters, such as

Vli Xiis. (= ?5 i2s. od.).

In the roll of Ferrard barony very few are down for more than one hearth,

Kccleston, Brabazon, and again in Clougher "

Edward Brabazon X XXs." ?

i.e.,

10 hearths, 20s. Termonfeckin?Manor?Town. The Lord Primate, 4 8/-, and

William Barry, 2 4/- ; Patrick Fechan, 1 2/-.

The Manor of Mellefont. Henry, Earl of Drogheda, XXX 3I1.

This not totalled at end of all.

Signed at end Ja: Grahame. Wil: Toxteth.

Rest of this side, several sheets blank, but on back (left uncompleted).

The Drogheda Roll.

Drogheda (County of town). Hearth-money Roll, a.D. 1663. Notes from

original in Public Record Office, A.D. 1663, Dublin. Extracted by J. R. Garstin,

i9!5

It contains three strips of parchment each about 2 ft. long written front and

back, and one short one, signed and sealed at the end, all joined at the top, unlike

the Louth ones.

Note.?The tax was a uniform one of 2 '- for each hearth. The number of

houses can be made out. The householders having only one hearth are too numerous

for me to copy. They are indicated by 1. The proportion in the county is

much larger.




A.D. 1663 was three years after the Restoration. The interregnum is counted

in regnal years of Charles II.

The heading runs, line for line :?

A speciall session of the peace held at Drogheda for

the County of the Town of Drogheda, the one and twentieth

day of February in the fifteenth year of the Raigne [a.d. 1663] of our Sovereign Lord Charles, the Second King of England,

Scotland, France and Ireland, Defender of the Faith

Before David Shephard, Esq., Major of the said town

and Sr Thomas Longvill, Knt., Recorder of the said

Town.

A Retorne of the hearths, stoves and firing places contrived

in the Towne and liberties of Drogheda as they were

retorned and dehVed into Court at the said Sessions in

prsuance of the Act of PariianV in that case provided

for the yeare ending at Michaelmas, 1664.

The North Key Warde.

Samuell Osborne, Alderman, seven hearths, 00 . 14

. 00

(And so on, but I only take names of 2 hearths or over.)

William Higginson .. 2 I

Thomas Peppard .. 8

In the Custome House .. 3

Stephen White .. 2 | Stephen Tute .. 3

Capt. John Bexwicke .. 9 Richard Loyd .. 4

Jasper Hevilston (? or Hurleston) 2

John Stoker .. 5 Hercules Langridge .. 8

Samuel Smith .. 5

John Jeeve .. 5 |

George Richardson

Captn. Foster

Edward Baker

Thomas Realey

Ensign James Thomas Cokayne

William Ellwood, Aldern.

William Owens

Gabriel Meade

Patrick Delahoyd Jasper Delahoyd

Ward total, ?11 18s.

6

9 2

4

3

3

3

3

7

3 2



HEARTH MONEY ROLLS 85

Shop Street and Deere Street Ward.

[Probably Dyer-st.1,

John Barry Oliver South

John Bellew

Ignatius Peppard Edward Nichols

Thomas Bankes

Edward Graves

Edward Bytheel Jonas Ellwood

Francis Poole

Thomas Tute

Samuell Stanbridge, Richard Orson

Peeter Morgan

5 2

5 6

3

4

5

5 3

3 Aldern. 6

4

3

Edward Martin, Aldern.

John Maxfield

Slip totalled, ?14 2 od.

To back of slip :

James Corbell

John Sharpe

John Cheevers

Thomas Powell

Richard Kerlane

Thomas Dixson, Aldern.

Lawrance Jones

Sarjeint Drapor Sir Thomas Meredith

Totalled, ?11 5s. od.

6

5

4

2

3

2

2

8

7

2

5

The Tholsell Ward.

Edward Mastin

William Clayton

John Moore

Oliver Bird

Moyses Painter

Richard Gallimore

William Taylor Edward Antill

Bartholomew Hamlin

James Fagan William Taylor Libeus (?) Lounds

James Challoner

William Newton

Henry Gore

6

4

3

3 2

2 i 3 4 7 3 4 2 4 2 3

William Kennell

John Lea

John Ever s

Edward Harrington, Captn

John Woods

Robert Fox

Henry Miller

John Hardwicke

Thomas Stoker, Aldern.

In the Tholsell

At end of slip, two totals ?l) i-\s. lod

and VIII li XVI 8 16s. od.

(End of slip 1.)

Drogheda--slip 2. The Garr Warde.

5 of i

Patrick McOwen .. 2

9 of 1

Samuel Hunt .. 3

Phillipe Edwardes .. 3 Edward Cheshire .. 2

Edward D}'son . . 2

3 ci i

Tristram Thornton . . 2

7 of 1

Nicholas Dowdall . . 4

George Poole . . 3

E




1 of I

John Griffin

Thomas Browne

Roger Siddell i of i

Mrs. Lloyd Robert Maple

2 of i

Edward Nichols

Richard Terrell

Thomas Smallpeage

4 2

3

3 2

6 2

3

Richard Jackson Daniel Franklin

i of i

Cullogh Kennedy

Joseph Whorley

John Walker

i of i

3 of i

End of slip 2. face.

Totalled to ?6 and ?5.

Slip 2, back :

Thomas Leigh Richard Leacocke

Mr. Jackson, Schoolmaster

Francis Poole

Charles Hunt

4 of 1, including Sargent Ball

Thomas Kenny 3 of 1

William Chapman Robert Camber

David Shepherd, Aldern.

John Metcalfe, Aldern.

Patricke Cheeven

Patricke White

John Goodland

David Doran

John Burnell

John Barley Peeter Burnell

Patricke Wall

2. of 1

Christopher Boylan Alexander Bodington

12 of 1

Patricke Doghead

4 of 1

St. Lawrance Warde.

5 Thomas Newton 1 Robert Ford 2 Gilbert Jones 1 Leiuetnt. Price

3 5 of 1

Mr. Richard Chapills The Lord Primate's House

17 of 1

2 Thomas Greenough 1 Ward totalled ?9 16

4 5 3

7 7

4 o

The Bullring Ward.

4 John Waters 3 11 of 1

4 The Gard house in the Mount 6 5 of 1

2 Edward Futrill 2 12 of 1

2 Thomas Hill

3 Thomas Bullin 2 Mrs. Graves

3 John Bray William Barry

2 12 of 1

6 (including William Fargeson and Geo.

Peppard, Aldern.) 2 Mr. Bulling

.. 2

1 of 1



HEARTH MONEY ROLLS 87

Mr. George Dowdall .. 2

Mr. Henry Peaker .. 4

Mr. Taylor of Swords .. 1

Mr. Brice of Dublin, ould walls 3 Thomas Dyce, Aldn., ould walls 1

Patrick Walls, ould walls 3 End of slip, 3 face

Total ..?980

Slip 3, back.

Thomas Ash, his ould walls

John Burnell, ould walls . .

Joseph Right 1 of 1

The Corne Markett house..

2 of 1

Pillory Street Ward.

[Peter-st.]

Mathew Greaton

John Carter

John Towers, Aldern.

Mrs. Taaffe

Mr. Willson in Mrs. Taaffe's house

Many of 1, including William Ellise, souldier to Major Gibson

Thomas Stoker, Aldern., one house

in Fair Street

Richard Jackson, one hearth in Fair Street

John Gregni and Henry Atkins, soldiers to Major Gibson, each 1

Morgan Jones, soldier to Capt. Gerard Moore .. 1

Elizabeth Parker, one hearth, but liveth by Almes

John Knight, souldier .. 1

Leuit Donnolan .. *

Dean Hudson [Vicar] 2 of 1

The Libertyes of Drogheda.

Ballimakenny. Patrick McEnally, Cunstable

5 of 1

Townerath.

5 of 1

Carnonstown

Christopher Cheevers

5 of 1

Killineyre. Richard Ross and the widdowe

Drumgole, each .. 2

And 15 of 1 including Laurance Welsh at end.

Signatures and red wax seals (gone). of the Major and Recorder, as above. Total of the half slip .. ?3 6 o Total of the Roll .. ?78 8 o

[End of Drogheda.]



hearth money rolls of county louth

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