Yawn . . . another bogus tax. Let’s all say it together: There were no taxes on — uh, hang on a minute . . .
There actually was a tax on windows! Toward the end of the Revolutionary War, Virginia passed an emergency tax on homeowners 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. However, this was a war measure, not a regular tax, so most historians discount it, insisting that there were no taxes on windows. I was unable to discover whether this war-time tax was ever collected, since the war ended shortly thereafter and it was, presumably, no longer needed. Also, this law pertained only to Virginia. Here’s the 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.
This could be the basis for the persistent window tax myth. An online search of other colonies’ compiled statutes through google books yielded no other examples. Not all records of colonial laws are available online, but the ones I could access–Massachusetts, New York, New Jersey, and South Carolina–did not mention windows. I think it’s pretty safe to say there were no taxes on windows, except for that one little, temporary, exception in Virginia.