The Hearth Tax was introduced to Ireland in 1662. Arranged by county, parish and, usually, townland, the Hearth Money Rolls list the names of householders who were liable to pay tax at the rate of two shillings on every hearth or fireplace they had. Some people were exempt* from the tax and, of course, others managed to evade paying it. This means that the lists are not a complete record of householders in a townland.