I have found some O'MOUGHANs in the parish of Clonmany, Co Donegal, Ireland (townland of Lenan) in the 1665 Hearth Money Rolls:
O' MOUGHAN DONELL Lenan
O' MOUGHAN SHAN Lenan
O' MOUGHAN TORLAGH Lenan
There are no records of anyone of this name in the succeeding centuries up the present day. Would be very interested to hear if anyone has any theories or knows of where this family moved to.....
A good explanation of these valuable land records is given by Frank Connelly:
THE HEARTH MONEY TAX IN IRELAND (1662-1793)
The records of the Hearth Money Tax (known as the Hearth Money Rolls) are amongst the most valuable genealogical records of the 17th century, giving us some insight into the inhabitants of the district, their location and distribution, and even a little of their social status. Indeed they provide the most complete lists of the people of the land that are available before the 19th century surveys.
The Hearth Money Tax was begun by Acts 14 and 15 of King Charles II. It was a new tax of 2 shillings yearly on every hearth or fireplace in a house. Granted by Parliament to the King in compensation for the loss of certain lucrative feudal rights, and together with increased Custom and Excise duties, and a new Quit Rent, it raised the Royal income considerably. Charles was thus enabled to rule Ireland, without calling another Parliament.
The Hearth Tax, like all taxes was resented, especially as it entailed the inspection of houses. Furthermore it was considered unfair. The Quit Rent fell only on landlords who were able to pay, but the Hearth Tax was oppressive on the poor and for that reason it was abolished in England in 1689. However it was continued in Ireland till nearly the end of the 18th century – “a shameful affliction on the poor peasant to whom even two or three shillings in the year for such a tax was a burden and a wrong”.1
Henry Grattan finally succeeded in having Parliament abolish the Hearth Money Tax in Ireland in 1793, “and thus the peasant was encouraged to build a comfortable cottage in place of his hovel”.2
The Hearth Money Rolls are lists of persons paying the Hearth Tax. They list householders in a Barony, Parish by Parish, on a townland basis. The tax was collected over areas known as “Walks” and based on a town, but covering not only the town but also large areas surrounding it. They are not, of course, of all householders for the very poor were exempt from the Tax and others, no doubt, by their ingenuity escaped the attention of the “Smoke Man” as the collector was called in Ireland.
The original Hearth Money records are not extant. They were destroyed in the Four Courts, Dublin in June 1922 together with other invaluable historical material. Fortunately several transcripts had been made and it is from one of these kept in the P.R.O.N.I. that the Rolls for two Parishes in the Barony of Cary for 1699 were copied.
An obvious difficulty in studying the Rolls is to locate and identify some of the townlands mentioned. Apart from the inconsistency in spelling which is common in most old documents the fact that errors in transcription cannot now be checked since the destruction of the originals adds further to the problem. Nor should the difficulties of the “Smoke Man” himself be forgotten, working as he did amongst the mainly Gaelic-speaking and often resentful occupiers. Besides, townland boundaries could alter and they could be subdivided or united to and absorbed by neighbouring townlands. The names in brackets, therefore, after the townlands only may be their modern Ordnance Survey equivalents in some cases.
