hearth money tax exemptions, collon, dromin and mosstown, 1793

County Louth Archaeological and History Society

Hearth Money Tax Exemptions, Collon, Dromin and Mosstown, 1793Author(s): Brendan HallSource: Journal of the County Louth Archaeological and Historical Society, Vol. 27, No. 1(2009), pp. 53-59Published by: County Louth Archaeological and History SocietyStable URL: http://www.jstor.org/stable/20789470 .

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Hearth Money Tax Exemptions,

Colion, Dromin and Mosstown, 1793

The Hearth Money tax was introduced in England in 1662. A similar Act was passed by the Irish Parliament the following year (14 & 15 Car. II, c. 17). The tax collected formed part of the heredi

tary revenue of the Crown in Ireland which consisted of crown and quit rents, lighthouse and other minor duties, hearth money and certain duties of customs and excise. This revenue, definitively settled after the Restoration, was beyond the control of Parliament and in the sole hands of the Crown.1 The tax was abolished in England in 1689 on the succession of William and Mary. It was not until 5 July 1822 that the Act to abolish window and hearth taxes in Ireland was passed (3 Geo.

IV, c. 54). As passed in 1662, the Act stated that 2s. per annum, in half-yearly moieties, should be payable

for every hearth or stove or other place used for firing. The tax was to be paid by the tenant of every house in the land. Exemptions were allowed in the cases of those living on alms, those unable to earn a living, also persons occupying houses worth no more than 85. a year under certain condi

tions.

Collection of the tax was arranged in the form of 'walks' where, having been appointed for the task by the local Justice of the Peace, two people from every parish, together with the parish constable, were required to provide a written account of the number of hearths in their district. These returns were forwarded to the Clerk of the Peace, later authenticated at the local quarter sessions, and copies forwarded to the Court of Exchequer and the sheriff. It was the latter's respon

sibility to collect the tax.2 In 1665 this system of collection was farmed out to private individuals and as a method of tax collection, soon became open to corruption. This means of collection was

abandoned in 1682 and the tax was gathered by collectors appointed for the purpose.3 There was further reform in the mid-eighteenth century but even at this official level, considerable arrears occurred in the cases of some individual collectors, as the following table indicates.4

Place Year Collector Arrears

By Brendan Hall

? 5. d.

Drogheda 1730 Thomas Foresayth, Hearth-money Collr.

Thomas Hurst

John McNamara

William Evans

Samuel Fisher

E.P. Freeman

James Dunn

Peter Prole, Supervr. of Hearth-money

M. Walsh

138 25 41 178 93

14 17 6 15 12 19

1735 1771 1774 1789 1789 1789 1790 1790

149 40

389

105

11 8

6

7 6

9

9

1 'Repeal Dictionary' in Freeman's Journal, 25 Sept. 1844.

2 See Charles McNeill, 'Hearth Money Rolls of County Louth', C.L.AJ, vi, 2, (1926), pp 79-83.

3 K.H. Connell, The Population of Ireland 1750-1847 (Oxford, 1950).

4 'Public Income in Ireland: Deceased and Dismissed Hearth-money Collectors Balances on 05 Jan. 1809 'in

Parliamentary Papers, House of Commons 1809'.

53



54 County Louth Archaeological and HistoHcal Journal

Place Year Collector Arrears ? s. d.

Drogheria 1790 Thomas Thomas 244 12 3 1792 Johnjonquiere 283 18 6 1792 John Sandes 171 3 6

1792 Robert Sargeant 159 19 1793 Henry Mercer 40 9 2

The Hearth Money rolls for County Louth, consisting of lists for the year 1663 and another for the period 1666/7, as well as others for the years 1764 and 1766, were destroyed in the PRO fire in

1922. Transcriptions survive for some parts of the county and these have been published over the

years in various issues of this Journal.5 A comprehensive explanation of the tax by Charles McNeill can be found in the 1926 issue. To those lists found in the Journal should be added Revd D. Mac Iomhair's account of the Dunleer Hearth Money rolls6 and those found in Canon Leslie's History of

Kilsaran.

Little account was ever taken of those who could not pay the tax and to date no lists of those who were exempted from payment, during this early period, have surfaced.

In 1793 the Irish Parliament introduced some reforms to the Hearth Act where, among other

changes, single-hearth houses whose occupier's income was less that ?5 per annum were exempt

from payment of the tax, and those who fraudulently stopped up hearths were liable to double duty (33 Geo. III, c. 14) ? The change in income threshold is most likely the reason for the existence in

the vestry minutes for the united parishes of Colion, Dromin and Mosstown of three lists of those who were exempted from payment. Mention is made of 'the late act of Parliament' in the preamble to the lists. These people would have been at the lower end of the social scale, three are mentioned as 'pauper', something which gives the lists some genealogical importance,

as this is a stratum of

society that rarely gets any type of official mention. Revd D.A. Beaufort, who signed all three lists, was rector of Colion from 1789 to 1821. Names

of persons and places are given below exactly as in the original manuscript.

-oOo

May 6th 1793 At a Vestry duly summoned for the purpose of making out lists of such inhabitants of

these united parishes as are exempted by the late act of parliament from payment of the

Hearthmoney tax, and held this day in the Church of Colion.

None of the Magistrates of the County attending The Minister examined upon oath into the

claims of several persons, and granted the Exemption to the undernamed

[NAME] [ADDRESS] Tenant to

David Lawless Colion Mill Jas. Sheckleton

Patt Magennis Do. Do.

Anthony Bryan Colion Do.

Luke Magennis Do. Do. Pat. Kir wan Beggar s town Do.

5 For a full list see the index in C.L.A.H.J., xxv, 1, (2001), pp 55-6.

6 Rev. D. Mac Iomhair, 666-1667 Hearth Money Roll of Dunleer County Louth', Irish Genealogist, 4, 2, (1969), pp 142-4.

7 The threshold was raised in 1794 to ?10.



Hearth Money Tax Exemptions, Colion, Dromin and Mosstoxvn, 1793


William Lee

James Byrn John Lambert Owen Reilly Carrol Duffy Matthew Finigan Daniel Hannel[sic] Pat McCanna

John Obrien Patt Carrol

James Reilly Edwd. Hoy Edwd. Mclntee Pat Crawley Mary Callan Thos. Curren

John Duffy Henry Curren

Jas. McCormick

Hugh Daly John Byrn Cornel. Craven

Catherine Murray

James Moonan

Margaret Conly Richd. Locke Elizabeth Reilly Laur Little

John Smyth Walter Devin Wm Johnston Pat Johnston Pat Callan

Widdow Lawless Thomas Lester

William Flanigan Pat Shane

William McGuire

John Smarley Lawrence Smyth Patt Fegan Joseph Leech

George Ogle Widdow Lee Thomas Dunagan William Leonard

James Mathews

Do.

Colion Colion Do.

Do.

Drumbo

Knocacleava Mosstown

Do. Do.

Do. Do.

Colion Colion White River M. Colion

Beipatrick Do.

Colion Colion Do.

Do.

Colion

Beipatrick Do.

Glasson

Bellpatrick MulloghRua M. Foots town

Mullogh Rua Colion Colion Do.

Do.

Do.

Sally Park Mulathroe

Colion Do.

Do.

Collonbeg Colion Do.

Do.

Beggarstown Colion

Beggarstown Colion

Bpatrick Colion

Do.

Do.

Wm Lambert

Do.

Do.

John Bellew Do.

Do.

Do.

Do.

Mich. Coleman

Jn Mullen

Jn. Emerson

Neal Carolan Luke Moonan

the Speaker Pat Branigan Do.

Do.

Jn. McGuirk Luke Moonan

Wm. Donnelly Pat. Baron

John Orson Rich Devin Mrs Walsh Rd Devin Luke McGivney Do.

Do.

Do.

Do.

Pat Lynch Richd. Devin Thomas McLaughlin Do.

Do.

Revd. Mr. Martin

Mr. Delahoyde Do.

Do.

Andw Hanraty

Andw. Hanraty

Wm. Clinton

Coleman



County Louth Archaeological and Histo?cal Journal


Mary McNally Anne Oneal

Widow Moonan

Widdow McGuire

Widdow Conagan Pat Lockedy Lawrence Quinn

Peter McCabe

Judith Wdw Dunagan Catherine Hodgers Thomas Halfpenny John Jennit Pat White

John Murphy John Heoy Pat Kieran

Michael McConnin

James McAllister Edmond Carlon

M.town

Do.

Bellpatrick Do.

Do.

Beggarstown Colion Ballinaj Mullathroe Colion Do.

Bellabona

Do.

Bellpatrick Do.

Colion Dromin

M'town

Do.

Ballybona

gng

Nicholas McLoughlin Do.

John Orson Do.

Henry Murphy Richd. Finegan

Andw. Devin

Pauper

Pauper Doctr Beauft

Do.

Patrick Dunne

Pat. Sheal

Mr. Delahoyde Doctr. Beauft

Mr. Nicholas

Do.

DA Beaufort Vicar

Jas. Shekleton

John Kieran

John Nichols

-oOo

Wednesday May 22d 1793 At an adjournment of the last vestry, whereof legal notice was given the undernamed persons were judged to be legally exempt from the duty of hearthmoney

NAME Place of Abode Landlord

Mary Bannan

Anne Connor

Bryan Murray Robt. Lanard

William Halfpenny Ricd. Halfpenny Edwd. M'Guigin Dennis Coyle

Margaret M'Guigin Paul Casidy Bryan Coyle Thos. Coyle Patrick Tiernan

Peter Herne

Jas. Murphy Owen Mohan

Tubberdony Dromyn

Bunbroya Do.

Strynagh Coll Do. Do.

M.Mount Dromn.

Mostown

Do.

Dromin

M Town

Mostown

D Min Do.

M Town Dr.Min

Do.

Do.

Mr. Brere ton

Do.

Tom Baron

Do.

Jas. Herne

Mr. Newit

Mr. Cooper Mr. Best

Mr. Cooper Mr. Cooper Thos. Stokes

Thos. Byrn

Geo. Kieran

Jas. Hern

Geo. Kieran



Hearth Money Tax Exemptions, Colion, Dromin and Mosstown, 1793

NAME Place of Abode Landlord

William Mathews William Kerwan Patrick M'Ginnis

John Caldwell

Mary McGuire Catherine Heoy Margaret M'Gurke

Bridget Halfpenny Rose Smyth Eliz Callan Anne Leonard

Widdow Campbell (pauper) Widdow Hamlin Rose Fegan Catherine Mullon Catherine M'Guire

Patrick Markey William Powderly Hugh Cassidy Thos Brady Margret M'Kone

Mathew Sheal

Margaret Currin

Jane Ebbet Mathew Burck

Bridget M'Ginnel Pat Sharkey Jane Morgan Mary Cooney Henry Casey James Cumisky Pat Coyle Anne M'Ardel Patt M'Gormon

Richd. Riley Margret M'Gurke

Anrew[sic] Bannon Rose Boylan John Flanigan Owen Carrol

Thos. Devin

William Crawley James Hatch Pat Devin

James Coyle John Ward Gerrerd Fegan

Do.

M Town M Town

Beggarstown Coll D Min D Min Do.

Do.

Do.

Do

Nagrig Collanbeg Do.

Funshock D Min Do.

D Min M Town Carrick M'Geough Coll MullaRoe Colin. Do.

Beggarstown Colin.

Ratharscar

Do.

D Min M Town Do.

M Town Crockankin M. Town

Hamonstown Do.

M Town D Min

MullaCurry D Min Glasson

Mulla Roe Colion D Min M Town D Min D Min

Painstown D Min D Min Do. Mulla Curry M Oriel D Min Do.

Do.

Glasson

Do.

Mr. Cooper Mathw Devin Ried Devin Geo. Rieran

George Rieran

Jas Herne Richd Faukner

Jas Herne the Speaker

Do.

Wm. Branigan Mr. Kieran

Geo Kieran

Adam Ward

George Taffe Mr. Fortescue

L. Barron

Richd. Devin Do.

Anw. Hanraty Mr. Cooper Do.

Geo Taffe Mat Gregory Mrs. Walsh

Jas Cooney Mathw Devin Mrs. Walsh

L. Kieran

Jno. Bragy Paul Tiernan

Richd. Devin Geo Kieran Mrs. Walsh

Geo Taffe Pat Stokes Pat Keeley Jas Hern

Jno Bragy Michael Garigan Geo Taffe Do.

Jas Coddan Pat Mulldoon



County Louth Archaeological and Histor?cal Journal


Michael Martin Laurence Murry Rose M'Guigin Pat Cassidy Thomas Powderly

Mary McCabe

James Riley James Carney

James Finegan Thos Hall Peter Hughes Margaret M'Kone

Thomas Mohan

Mathew Byron Thomas Malone

Collonbeg Ballybunna C Rathescar M

Colion Funshock

Mullaroe

Stringh Colion Do.

Ratharscar

Do.

Mullaroe

Funshock

Do.

Phillipstown M Town DA Beaufort

John Kieran

Mr Martin

Mr. Kieran

Mr Cooper Do.

Richd Devin Mr Kieran

Do.

-oOo

July 2d. 1793 At a further adjournment of the Vestry to this day, the underwritten were

adjudged to be exempt from the Duty of Hearthmoney, according to the late act of parlia ment, viz.

[Name] [Address] [Parish]

Thomas Byrne Peter Kane

Mary Keelan

Hugh Ward Patt Ward Ann Ward Owen Hickey

Mary Brady

James Halfpenny Andrew Campbell Jas. Reilly James Mathews

Lawrence Ward

Patt Brennan

Edward Hologan Patt Bellew

James Lowe

Hugh Doran Rich. Steevens

Jas. M'Gaw

Wm Thompson

Hammondstown

Rathescar

Philipstown Dromyn

Krockawyllin Dromyn

Dromyn

Do.

Broomfield

Knockdennin Mooremount

Canga

Dromyn

White River

Mosstown

Tigh fine

Colion Do.

Do.

Do.

Do.

Moss T.

M.

M.

D.

D.

D.

D.

D.

C.

D.

D.

D.

D.

D.

M.

M.



Hearth Money Tax Exemptions, Colion, Dromin and Mosstown, 1793

[Name] [Address] [Parish]

John Lotton Patt Bourke

Jas. Mathews

Collonbeg Do.

Beggarstown DA Beaufort Min

John M'Caul

Jas. Shekleton Wm Lambert

ACKNOWLEDGEMENTS

My thanks to Noel Ross and Dr John Rountree for their assistance in preparing this article.



hearth money tax exemptions, collon, dromin and mosstown, 1793

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