What is "hearth tax"

n. Any of several taxes levied in medieval Europe based on the number of hearths (fireplaces) in a property or community

A hearth tax was a property tax in certain countries during the medieval and early modern period, levied on each hearth, thus by proxy on each family unit. It was calculated based on the number of hearths, or fireplaces, within a municipal area.

Hearth tax was levied in the Byzantine Empire from the 9th century, France and England from the 14th century, and finally in England, Scotland and Ireland in the 17th century.