on 19 May 1662, with the first payment due on 29 September 1662, Michaelmas. One shilling was liable to be paid for every fire hearth or stove, in all dwellings, houses, edifices or lodgings, and was payable at Michaelmas, 29 September and on Lady Day, 25 March. The tax thus amounted to two shillings per hearth or stove per year. The original bill contained a practical shortcoming in that it did not distinguish between owners and occupiers and was potentially a major burden on the poor as there were no exemptions. The bill was subsequently amended so that the tax was paid by the occupier. Further amendments introduced a range of exemptions that ensured that a substantial proportion of the poorer people did not have to pay the tax. Exemption certificates had to be signed by a minister, a churchwarden, or an overseer of the poor and two Justices of the Peace. From 1664, everybody whose home had more than two hearths was liable to pay the tax, even if otherwise exempt, and changes were made to reduce the scope for tax avoidance. Revenue generated in the first year was less than expected, so from 1663, the names and number of hearths were required to be listed even if non-liable. This additional detail has made the relevant hearth tax documents particularly useful to modern historians and other researchers. However, details of householders who were not liable to pay the tax were not recorded for all years of its operation, as they were not needed for audit purposes when the right to collect the tax was "farmed" for collection by contractors in return for their payment of a fixed premium. The arrangements for collecting the hearth tax varied during its lifetime: 1662 to 1664: The tax was collected by petty constables, with supervision and administration through the existing machinery of local government. 1664 to 1665: Receivers (commonly known as "chimney-men") were appointed specifically to collect the tax. 1666 to 1669: The right to collect the tax was leased or "farmed out" to three City of London merchants, in exchange for a premium. 1669 to 1674: A central government office called "Agents for the Hearth Tax" supervised collection by directly employed receivers. 1674 to 1684: The tax was again farmed out. 1684 to 1689: A special government commission collected both the excise and hearth tax. The tax fell most heavily on those