In 1662, during the reign of Charles II, a hearth tax was levied which lasted until 1689. Persons with houses valued less than 20 shillings per annum were exempt from paying, as were those in receipt of poor relief. The rest were liable to pay 2 shillings per hearth per annum, collected at Michaelmas (29th September) and Lady Day (25th March). The Parish Constable was required to make lists of house-holders, with the number of hearths in their dwelling and this list was submitted to the Justice at the Quarter Sessions. Some of these lists survive and one is copied below. A person with only one hearth was probably relatively poor, a yeoman or husbandman might have three or four and a gentleman six or more.
The list for Burton Latimer contains 113 properties, roughly half of which were exempt from the tax. Only thirty houses in the village had more than one hearth. Not all properties were lived in by the owner so lists may indicate the liable owner and not the person living in the property.