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. Only hospitals and paupers living on parish charity were exempt. Because hearths were a proxy for wealth, hearth taxes are considered an early form of progressive taxation.
They provide clues about the size of each building, place, estate or parish in the late 17th century. As well as six paupers, 97 individuals are named in the Strathblane records, including several women. It is interesting to note that a number of the Strathblane surnames that appear, such as Brash, Cumming, Norval and McIndoe, recur in later local records right into the 20th century. (Duntreath Castle had four hearths. John “Wair” [Weir] of Auchingillan tops the list with six hearths. There are bulk entries for “Ballaganes Land” [Ballagan] and “John & James Craigs Land” [Ballewan].) Heads of households of each building were liable for a tax of 14 shillings per hearth, payable at Candlemas (2 February) 1691 but it proved hard to collect. Attempts to collect it went on until 1695 in some parts of Scotland.
17th Century handwriting is difficult to read. However, the National Records of Scotland, who have made these records available via the ScotlandsPlaces website, provide a transcription, which can be found beneath each page. In the two pages covering the parish of Strathblane (referred to as “Strablane”), there were reckoned to be 141 hearths.
https://scotlandsplaces.gov.uk/digital-volumes/historical-tax-rolls/hearth-tax-records-1691-1695/hearth-tax-records-stirlingshire/14 , plus page 15