There was a strange kind of property tax in England, France and Spain during the 18th and 19th century called the The Window Tax. Window tax is a tax which need to be paid based on the number of windows in their houses.
This tax was introduced first in England and Wales in 1696 under King William III . At that time many people in Britain opposed income tax, because they believed that the disclosure of personal income will allow governmental intrusion into private matters, and a government intrusion is a threat to personal liberty. But the government needed money so they decided to levy Window Tax which need to be paid for the number of windows they had in their house.
The bigger the house, the more windows it was likely to have, and more tax the occupants would pay. But the tax became unpopular, because it was seen by some as a tax on “light and air”
To avoid the tax some houses had bricked-up window-space .
Source: Window tax