Taxing Sunlight and Fresh Air? The Window Tax

Note: This educational blog post is based on:

The Hutsville Times, 27 Apr 1937, pg 7

During the American Revolution, Virginia faced financial pressure to support its war efforts against Britain. To meet these demands, the General Assembly enacted a series of taxes in 1781. One such tax was a tax on glass windows. Yes, sunlight became a commodity. Well, sunlight and fresh air!

The proposed tax on windows vs. a "real estate" tax in Virginia to recover the funding deficit from the Revolutionary War.

Hening's Statutes at Large, Volume 10: Virginia, FHL 007940049, It #2, pg 280

This emergency homeowners' tax was based on the number of windows in their houses. (Hening’s Statutes, vol. 10, p. 280.) It was to last three years, and it only counted windows with glass, which eliminated the lowest economic cohort that would likely have had only shutters because they couldn’t afford glass. Here’s the Virginia law: 

“A tax or rate of one shilling for every glass window shall be paid by the proprietor of each inhabited house within the commonwealth in the month of September 1781, and so on in each of the three next succeeding years.” The law goes on to list other taxes, calling them “urgent necessities of this commonwealth” due to the war.

Keep in mind, we were a newly formed nation in need of recovering from the costly war, so many states actually considered the Window Tax, but quickly squashed the idea because it was an England-based tax. Even the Virginia law was quickly appealed, before ever really reaching the implementation stage. 

Origin of This Tax - England? 

England Implementation of Window Tax

The Window Tax was a property tax introduced in England and Wales in 1696 (later extended to Scotland in 1748) under the reign of King William III. It taxed homeowners based on the number of windows in a building. The purpose was essentially a way to tax wealth indirectly—larger homes with more windows suggested greater wealth.

The 1798 Tax in the Colonies
However, there were later successful attempts in the USA to fund the War with France. In 1798, we know the real estate tax in America was based on windows, and Pennsylvanians were not happy about it. Listen here as Julie explains: 

 

Full Podcast: Unraveling Forensic Genealogy With Juli Whittaker

What You May Find

Pennsylvania, U.S., U.S. Direct Tax Lists, 1798 for William Scarlitt

• Name of the property owner or occupant

• Description of buildings (number of stories, materials)

• Number of windows and total property value

• Acreage and land valuation

• Sometimes even names of tenants or neighbor

Where to Find Records 
Use keywords: “1798 direct tax” + [State or County]

Pittsburgh Post-Gazette, 

Pittsburgh

, 

Pittsburgh

, 

4 Feb 1941

, 

Page 23

1. National Archives and Records Administration (NARA)
   Locate  original federal tax lists, assessment rolls, and schedules for many counties
2.  FamilySearch.org
    Digitized 1798 tax records for some states.
3. Ancestry.com
   “Tax, Criminal, Land & Wills” or “U.S. Direct Tax Lists, 1798”
   Indexed and digitized tax lists, especially for Pennsylvania and Massachusetts.
4. State Archives and Historical Societies
   I have had good luck finding these records in these states: 
   Pennsylvania: Pennsylvania State Archives
   Massachusetts: Massachusetts Archives
   Virginia: Library of Virginia
   
5. Library of Congress
   Federal tax documents, historical maps, and district valuations are accessible.
6. Reference Books
   The 1798 Federal Direct Tax: Pennsylvania and the Fries Rebellion"

Even later, though, this tax was not favored and quickly repealed with the help of a small insurrectionist against the U.S. Government led by John Fries, PA.

Fries's Rebellion led German-American farmers in eastern Pennsylvania to resist the tax. They viewed it as a violation of their rights. Although Fries was convicted of treason in 1799 - 1800, and was sentenced to death, President Adams issued a pardon. 

Aurora General Advertiser, Wed, Feb 13, 1805 ·Page 2

My thoughts go to the lyrics of one of Hamilton's songs (the musical): 

This financial plan is an outrageous demand

And it’s too many [darn] pages for any man to understand

Stand with me in the land of the free

And pray to God we never see Hamilton’s candidacy

Look, when Britain taxed our tea, we got frisky
Imagine what gon’ happen when you try to tax our whisky.

 Perhaps it should have said windows!

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