Note 814 — FRIDAY, OCTOBER 8.

'In Col only two houses pay the window tax; for only two have six windows, which, I suppose, are the laird's and Mr. Macsweyn's.' Johnson's Works, ix. 125. 'The window tax, as it stands at present (January 1775)...lays a duty upon every window, which in England augments gradually from twopence, the lowest rate upon houses with not more than seven windows, to two shillings, the highest rate upon houses with twenty-five windows and upwards.' Wealth of Nations, v. 2. 2 .1. The tax was first imposed in 1695, as a substitute for hearth money. Macaulay's England, ed. 1874, vii. 271. It was abolished in 1851.