These internal lights in their turn became the subject
of taxation; but it was easy to evade the discovery of them, and
in the last Act of Parliament reducing the assessed taxes, they
ceased to be chargeable. From the changes thus successively
introduced in the number the forms, and the positions of the
windows, a tolerable conjecture might, in some instances, be
formed of the age of a house.
415. A tax on windows is exposed to objection on the double
ground of its excluding air and light, and it is on both accounts
injurious to health. The importance of light to the enjoyment of
health is not perhaps sufficiently appreciated: in the cold and
more variable climates, it is of still greater importance than in
warmer countries.
416. The effects of regulations of excise upon our home
manufactures are often productive of great inconvenience; and
check, materially, the natural progress of improvement. It is
frequently necessary, for the purposes of revenue, to oblige
manufacturers to take out a license, and to compel them to work
according to certain rules, and to make certain stated quantities
at each operation.
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