W I N 



The chief rules with regard to windows are, i. That 

 thev be as few in number, and as moderate in dimenfions, as 

 may confift with other refpeds ; inafmuch as all openings 

 are weakenings. 



3. That they be placed at a convenient diftance trom the 

 angles, or corners of the building ; becaufe thofe parts ought 

 not to be opened and enfeebled, whofe of&ce is to fupport 

 and faften all the reft of the building. 



3. That care be taken the wmdows be all equal one with 

 another, in their rank and order ; fo that thofe on the right- . _ 



hand may anfwer to thofe on the left, and thofe above be apartments, tenements, lodgings, or landings, 

 right over thofe below ; for this fituation of windows will inhabited by two or more perfons or families, 1 



W I N 



fuch change in the occupation for the year that fuch houfe 

 fhall have been affefTed : provided, that where a tenant fliall 

 quit the fame, on the determination of the leafe or demife 

 after an afTelTment made, and fhall have given notice thereof 

 to the affefTor, the duty fhall be difcharged by the commif- 

 fioners for this aft for the remainder of that year, in cafe it 

 fhall appear to them at the end of fuch year, that fuch 

 houfe, &c. fhall have continued wholly unoccupied during 

 the remainder of fuch year. 



Where any dwelhng-houfe is or (hall be let in different 



and (hall be 

 the fame (hall 

 neverthelefs be charged as if inhabited by one perfon or 

 family only ; and the landlord or owner (hall be deemed 

 and taken to be the occupier, and (hall be charged with 

 the faid duties : provided, that where the landlord (liall not 

 refide within the limits of the colleftor, or the fame (hall 

 remain unpaid by him for twenty days after the fame is due. 



not only be handfome and uniform, but alfo, the void being 

 upon the void, and the full upon the full, it will be a 

 ilrengthening to the whole fabric. 



As to their dimenfions, care is to be ufed to give them 

 neither more nor lefs light than is needful ; therefore regard 

 is to be had to the bignefs of the rooms which are to receive 



the light It is evident, that a great room needs more light, the duties fo charged may be levied on the occupier or occu- 

 and, confequently, a greater window, than a little room ; -:-" -^r„„A:.„i,. ,„a r„„i, „„.„.„. ft.,11 k» ^..l,.A„^ .,.A 



and c contra. 



The apertures of windows, in middle-fized houfes, may 

 be four and a half or five feet between the jambs ; and in 

 the greater buildings, fix and a half or feven feet ; and their 

 height may be double their length at the leatt. But in 

 high rooms, or larger buildings, their height may be a 

 third, a fourth, or half their breadth, more than double the 



length 



Such are the proportions for windows of the firft ftory ; 



piers refpeftively, and fuch payment fhall be dedufted and 

 allowed out of the next payment on account of rent. 



Every houfe, of which the keeping is left to the charge 

 of any perfon or fervant, fhall be fubjeft to the like duties 

 as if it were inhabited by the owner or by a tenant ; and, if 

 fuch perfon or fervant fhall not pay rates to the church and 

 poor, the faid duties (hall be paid by the refpeftive owners 

 or tenants of the faid houfe. 



Every diftin£t chamber or apartment in any of the inns 

 of court, or of chancery, or in any college or hall in either 



and according to thefe, muft thofe in the upper ftory be of the univerfities of Oxford or Cambridge, or any public 



for breadth ; but, as to height, they muft diminifh ; the 

 fecond ftory may be one-third part lower than the firft ; and 

 the third ftory, one-fourth part lower than the fecond. 



Windows, Jrchitrave. See Akchitrave. 



Windows, Dormer, or Lutherns. See Lutherns, &c. 



Windows, Scenography of. See ScENOGRAPHY. 



Windows, Tranfom. See Transom 



hofpital, being feverally occupied, fhall be fubjeft to the 

 fame duties as if an entire houfe, which (liall be paid by the 

 refpeftive occupiers ; provided, that every fuch chamber 

 or apartment, which (hall not contain more than feven win- 

 dows or lights, fhall be charged at the rate of 3^. dd. for 

 every fuch window or light. 



All dwelling-rooms in any hall or office whatever, belong- 



WiNDOW and Houfe Tax, is one of the afTefled taxes ing to any perfon, or to any body pohtic or corporate, or to 



transferred to the commilTioners for the affairs of taxes. The 

 duties charged annually with refpeft to the windows or hghts 

 in every dwelling-houfe, (for which, fee Tax,) are fubjeft to 

 the following regulations. 



All daylights, and all windows or lights, however con- 

 ftrufted, in ftaircafes, garrets, cellars, paffages, and all other 



parts of dwelling-houfes, to what ufe or purpofe foever dows or lights, fixed in one frame, is of the breadth or fpace 

 apphed, and whether fuch windows or lights fhall be in the of twelve inches, the window or light on each fide of fuch 



any company, lawfully charged with the payment of any 

 other taxes or pari(h-rates, (hall be fubjeft to thofe hereby 

 payable, and be refpeftively charged as dwelling-lioufes ; and 

 the perfon, &c. to whom the fame fhall belong (hall be 

 charged as the occupier or occupiers thereof. 



When a partition or divifion between two or more win- 



applied, 



exterior or interior parts of fuch dwelling-houfes, to be 



charged to the faid duties. 



Every window or light in any kitchen, cellar, fcuUery, 

 buttery, pantry, larder, waflihoufe, laundry, bakehoufe, 

 brewhoufe, and lodging-room, belonging to or occupied 

 with any dwelling-houfe, whether the fame (liall be within 

 or contiguous to or disjoined from the body of fuch dwell- 

 ing-houfe, ftiall be charged to the faid duties. 



The faid duties to be charged yearly upon the occupier 

 or occupiers of the houfes, cottages, or tenements, in refpeft 

 ■whereof the faid duties (hall be charged, and to be in force 

 for one whole year, from the 5th day of April in the year 

 in which the fame fliall be charged, to be levied on them, 

 or on their refpeftive executors or adminiftrators, except as 



partition or divifion (liall be charged as a diftinft window 

 or light. 



Every window extending fo far as to give light into more 

 rooms, landings, or ftories than one, fhall be reckoned and 

 charged as fo many feparate windows as there are rooms, 

 landings, or ftories enlightened thereby. 



Every window or Ught, including the frame, partitions, 

 and divifions thereof, which by due admeafurement of the 

 whole fpace on the aperture of the wall of the houfe or build- 

 ing, on the outfide of fuch window or light, fhall exceed in 

 height twelve feet, or in breadth four feet nine inches, not 

 being lefs than three feet fix inches in height, fhall be 

 reckoned and charged as two windows or lights, except 

 fuch windows or lights as (hall have been made of greater 

 dimenfions at any time prior to April 5, 1785 ; except alfo 

 the windows or lights in fuch parts of dwelling-houfes as 



hereinafter provided. 



Where any change in the occupation of any houfe, cot- 

 tage, or tenement, fhall take place after the affeffment fhall are ufed for ftiops, workihops, and warehoufcs, and except 

 be made, then the faid duties ftiall be levied upon and paid the windows or hghts in the public room of any houfe 

 by the occupier, landlord, or owner, for the time being, or licenfed to fell wine, ale, or other liquors by retail, which 

 on both or all of them, according to their times or poffef- (hall be ufed for the entertainment of guefts ; and the win- 

 fion thereof, without any new affeffment, notwithftanding dows or lights in farra-houfes efpecially exempted from the 



5 



duties 



