Before revision: Hearth tax In the Byzantine Empire a tax on hearths known as kapnikon was first explicitly mentioned for the reign of Nikephorus I (802–811) although its context implies that it was already then old and established and perhaps it should be taken back to the 7th century AD.
After revision: ,Hearth tax In the Byzantine Empire a tax on hearths known as kapnikon was first explicitly mentioned for the reign of Nikephorus I (802–811) although its context implies that it was already then old and established and perhaps it should be taken back to the 7th century AD.