Window tax was first levied in England in 1696 to offset the expenses of making up the gold and silver deficiency in the re-coinage of William III reign caused by clipping and filing of coins. It was set at two shillings for small tenements, six shillings for buildings with up to ten windows and ten shillings for those with twenty windows. Cottages were exempt. To encourage the handing in of coins the authorities had decided to accept coins at their face value and not their weight. It was based on the number of windows in a house and large mansions often had many existing windows blocked up, such as a whole side of Loudoun Castle, in Ayrshire, Scotland. It was repealed in 1851 and replaced by a tax on inhabited houses.