In a message dated 13/04/2007 15:17:21 GMT Daylight Time, Carolgriff@aol.com writes: some poor souls even went there to die! Im wondering if they didn't have fireplaces to avoid tax as well as maybe simply living in primitive dwellings. ______________________________________________________________ Hi Carol, People were exempt from the Hearth Tax if they were in receipt of poor relief, or inhabited houses worth less than 20 shillings per annum and not paying parish rates. Regards Stan Mapstone