The unpopularity of the hearth tax and the social geography of London in 1666

TY - JOUR

T1 - The unpopularity of the hearth tax and the social geography of London in 1666

AU - Wareham, Andrew

PY - 2017/5/1

Y1 - 2017/5/1

N2 - This article presents a new evaluation of the Restoration hearth tax and the social geography of London, first, by comparing the 1666 London hearth tax return with unpublished collectors’ accounts; second, by analysing the huge amount of extraneous data in these records on the social conditions in London; and third, by considering how different forms of tax avoidance and tax evasion operated on the streets of London. The article discusses wealth distribution by location and social status, and shows how privileged groups used diplomatic, ecclesiastical, and military rank to avoid the hearth tax, while ordinary householders turned to doorstep opposition, especially in the outer and poorer suburbs, in expressing their hostility towards the heath tax. The article demonstrates that in Metropolitan London the assessment and collectionof the hearth tax depended not only upon the enforcement of the parliamentarylegislation, but also upon negotiation and give-and-take between tax collectors and tax payers, sometimes in consultation with the Crown. As a result the hearth tax failed to fill the king’s purse, was unpopular in the capital and in the country, and created onerous work for both auditors and hearth tax collectors, which contributed to the short life of the hearth tax (1662–89).© 2016, Economic History Society. The attached document (embargoed until 20/11/2018) is an author produced version of a paper published in Econonic History Review, uploaded in accordance with the publisher’s self- archiving policy. The final published version (version of record) is available online at http://onlinelibrary.wiley.com/doi/10.1111/ehr.12376/full. Some minor differences between this version and the final published version may remain. We suggest you refer to the final published version should you wish to cite from it.

AB - This article presents a new evaluation of the Restoration hearth tax and the social geography of London, first, by comparing the 1666 London hearth tax return with unpublished collectors’ accounts; second, by analysing the huge amount of extraneous data in these records on the social conditions in London; and third, by considering how different forms of tax avoidance and tax evasion operated on the streets of London. The article discusses wealth distribution by location and social status, and shows how privileged groups used diplomatic, ecclesiastical, and military rank to avoid the hearth tax, while ordinary householders turned to doorstep opposition, especially in the outer and poorer suburbs, in expressing their hostility towards the heath tax. The article demonstrates that in Metropolitan London the assessment and collectionof the hearth tax depended not only upon the enforcement of the parliamentarylegislation, but also upon negotiation and give-and-take between tax collectors and tax payers, sometimes in consultation with the Crown. As a result the hearth tax failed to fill the king’s purse, was unpopular in the capital and in the country, and created onerous work for both auditors and hearth tax collectors, which contributed to the short life of the hearth tax (1662–89).© 2016, Economic History Society. The attached document (embargoed until 20/11/2018) is an author produced version of a paper published in Econonic History Review, uploaded in accordance with the publisher’s self- archiving policy. The final published version (version of record) is available online at http://onlinelibrary.wiley.com/doi/10.1111/ehr.12376/full. Some minor differences between this version and the final published version may remain. We suggest you refer to the final published version should you wish to cite from it.

KW - Restoration

KW - taxation

KW - London

KW - fiscal state

KW - hearth tax

KW - social geography

U2 - 10.1111/ehr.12376

DO - 10.1111/ehr.12376

M3 - Article

SN - 0013-0117

VL - 70

SP - 452

EP - 482

JO - The Economic History Review

JF - The Economic History Review

IS - 2

ER -