Summary

1911 Encyclopædia Britannica, Volume 28… (1911)

WINDOW TAX, a tax first levied in England in the year 1697 for the purpose of defraying the expenses and making up the deficiency arising from clipped and defaced coin in the recoinage of silver during the reign of William III. It was an assessed tax on the rental value of the house, levied according to the number of windows and openings on houses having more than six windows and worth more than £5 per annum.
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