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 wealth. It was calculated based on the number of hearths, or fireplaces, within a municipal area and is considered among the first types of progressive tax.
A medieval hearth in Belgium dated circa 1465
Derelict cottage hearth in Scotland
Peter's Pence are donations or payments made directly to the Holy See of the Catholic Church. The practice began under the Saxons in England and spread through Europe. Both before and after the Norman conquest the practice varied by time and place: initially, it was given as a pious contribution, whereas later it was required by various rulers and collected like a tax. Though formally discontinued in England at the time of the Reformation, a post-Reformation payment of uncertain character was seen in some English manors into the 19th century. In 1871, Pope Pius IX formalized the practice of lay members of the church and "other persons of good will" providing financial support to the Roman See. Modern "Peter's Pence" proceeds are used by the Pope for philanthropic works throughout the world and for administrative costs of the Vatican state.
Peter the Apostle, for whom Peter's Pence is named (Giuseppe Nogari, 1743)