The Window Tax of 1798

The Window Tax of 1798: How Early American Taxes Reached Inside the Bradford House

In 1798, Congress enacted the first federal direct property tax, often called the Window Tax. Passed during rising tensions with France, the tax required federal assessors to measure homes, count windows, and calculate value.

Because glass was expensive in the 18th century, windows were seen as indicators of wealth. Assessors recorded building dimensions, number of stories, and the number of window panes, known as “lights.” The Bradford House was carefully measured during this process.

Records show the two-story stone house included multiple windows on each floor, along with a kitchen, office, stable, and other outbuildings. The property was valued at $1,400, a significant sum for the period.

These assessments provide a rare glimpse into everyday life and architecture in early America. They also reveal stark contrasts between prosperous town homes and modest frontier dwellings.

The Window Tax later contributed to unrest elsewhere, including the Fries Rebellion. Together with the Whiskey Rebellion, it highlights the ongoing struggle to define federal authority. Today, the tax records help interpret the history of Bradford House and the frontier U.S.