Window tax receipt, dated 25 March 1755.
The window tax, based on the number of windows in a house, was first introduced in 1696 by William III to cover revenue lost by the clipping of coinage. It was a banded tax according to the number of windows in the house. For example, for a house in 1747 with ten to 14 windows, the tax was 6d per window; it increased to 9d with more windows. Not long after its introduction, people bricked up their windows to avoid paying the tax.
It was repealed in 1851 after pressure from doctors and others who argued that lack of light was a source of ill health. (QAB 1/13/27)
No 1 Gordon Court
The 25th – Day of March 1755
Received then of Mr John Hetherington the sum of five shillings being the year’s assessment due this day 1755 charged upon his Dwelling-House by Virtue of several Acts of Parliament for laying a Duty on Houses, windows or lights. £0 5s 0d.
By John Fleming Collector