After 1748 certain assessed taxes were levied in Scotland and lists of those assessed to pay them survive in the Exchequer records. The Window, Commutation, Inhabited House and Consolidated Assessed Taxes were all taxes on householders though in practice only the better off were taxed. The house had to have at least 7 windows or a rent of at least £5 to be taxed. The war with France from 1793 onwards resulted in the extension of taxation to other forms of property and imposed additional duties on those already taxed.