Hearth tax was payable by the inhabitants of all houses in the kingdom having hearths. Only hospitals and poor persons living on the charity of the parish were exempt. The extract below gives you a list of the poor of Inverness.
Ane List if the poore within the brugh and shyre off
Within the brughe.
It[em] in the Brugh of Invernes conforme to the minister & session
Clerks testificat is 25 [Hearths]
It[em] Robert mcKenzie within the territory being upon Gilleis Mc-
Beans Land according to a testificat under the heritors hand 01
It[em] Donald Mc Robbie John Watsone & ane other
widdow called nein mcCrowan McKys wyfe & John
Dow on Castlehills Land conforme to his testificat Have 06
Within the shyre
In petty paroch on alturlies Lands to witt Margrat
mcKillican & Marie Fraser conforme to the heritors
testificat Have 2 Hearths 2