it was enacted in 1798, 132 years after Mansart's death, and did not exempt mansard windows.

Later examples suggest that either French or American buildings were taxed by their height (or number of storeys) to the base of the roof, or that mansards were used to bypass zoning restrictions. This last explanation is the nearest to the truth: a Parisian law had been in place since 1783, restricting the heights of buildings to 20 metres (65 feet). The height was only measured