Laura:

I don't know if this source will help since I have not heard her speak or read the article but it is worth a try. Closets, Taxes, and Indians: Architectural Myths We Have Known and Loved by Pamela H. Simpson. Growing up in Louisiana, I was retold the fact that their was a room tax and that is why in Louisiana we did not have closets.  I could not remember if it was under the French government or the Spanish governments.  So I try goggling it and instead found this source.  

At first I thought it was a book but can't find it on Amazon.  It was written in SESAH.ORG which is Southeastern Chapter Society of Architectural Historian Publication in Volume3 1992.  Also I found the reference on a lecturer page from The National Humanities Center.  

Hope it helps.
Stacie Miles 

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