Penn History Review Volume 15 Issue 2 Spring 2008 Article 3 May 2008 A Tax on Light and Air: Impact of the Window Duty on Tax Administration and Architecture, 1696-1851 Andrew E. Glantz University of Pennsylvania,
[email protected] Follow this and additional works at: https://repository.upenn.edu/phr Recommended Citation Glantz, Andrew E. (2008) "A Tax on Light and Air: Impact of the Window Duty on Tax Administration and Architecture, 1696-1851," Penn History Review: Vol. 15 : Iss. 2 , Article 3. Available at: https://repository.upenn.edu/phr/vol15/iss2/3 This paper is posted at ScholarlyCommons. https://repository.upenn.edu/phr/vol15/iss2/3 For more information, please contact
[email protected]. A TAX ON LIGHT AND AIR: IMPACT OF THE WIN - DOW DUTY ON TAX ADMINISTRATION AND ARCHI - TECTURE, 1696-1851 Andrew E. Glantz INTRODUCTION It is not at all uncommon for readers of eighteenth and nineteenth century British history to stumble across references to the Window Tax buried within accounts of more notable measures and events of the period. Descriptions of the tax are often trivial, inserted to provide color and context, to demonstrate the peculiarity—at least from a modern viewpoint—of the earlier English tax system and its cultural repercussions. Historians writing about this period frequently include a sentence or two relating the grievances of British homeowners who boarded or bricked up windows to evade the tax. Few bother to enumerate, however, the larger, indirect consequences of the Duty on Lights and Windows, or even explain why it was imposed in the first place.