The Window Tax was far more complex than a simple per-window charge. It began with a flat rate per house, then added escalating surcharges for homes with more than ten windows. By 1766, the threshold was lowered so that houses with just seven windows faced extra tax. This precise structure is why so many middle-class homes, not just grand estates, feature bricked-up windows. The push for repeal gained momentum in the early 19th century as physicians linked poorly ventilated, light-deprived homes
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Window tax - Alchetron, The Free Social Encyclopedia
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