England. To make up for the loss of tax revenue, due to the cancellation of the hearth tax, uniform property taxes were imposed with few exclusions. Scotland In 1690 the Parliament of Scotland granted a tax of 14 shillings on every hearth, payable by both landowners and tenants, to raise money for the army with only hospitals and the poor living on parish charity being exempt, the tax being collected from 1691 to 1695. Ireland Unlike in England, which abolished the Hearth Tax in 1689, it continued in the Kingdom of Ireland till the early 19th century although it underwent major reform at end of the 18th century. It was levied half yearly by the Sheriff of each county on the basis of lists of the names of householders compiled by local Justices of the Peace. The list of the households required to pay the Hearth Tax became known as the Hearth Money Rolls, which were arranged by county, barony, parish, and townland. The tax was sometimes collected over an area known as a 'walk', which was based on both the town and a large rural area outside the town. Several attempts were made in Parliament to abolish or at least limit the proportion of households obliged to pay the tax, which was widely regarded as "a shameful infliction upon the poor peasant, to whom even two or three shillings in the year for such a tax was a burden and a wrong". The chief proposers of a radical change were Thomas Conolly and John O'Neill. In 1788, for example, they argued that for a substantial portion of those having to pay the tax, the yearly cash demand was an unreasonable burden. Henry Grattan developed the same point: "I am convinced, that the man who has but five pounds in the world, and pays thirty shillings for his house, ought not to pay hearth-money; the strongest argument for his relief is the bare statement of his condition….The wretchedness of their living, and the misery of their consumption, is the reason why they scarcely pay any tax but the hearth-money, and is likewise a reason why they should not even pay hearth-money." Major reform of the hearth tax was finally carried out in 1793 whereby one-hearth households with less than £10 in personal property, or with houses and land worth £5 or less, were henceforth deemed exempt from the tax. The