One last thought on the closet issue--
I own an 1835 farmhouse in upstate New York, built by a farm family of
average means. The house has two closets, both with their original doors and
hardware, both in "dead space" on either side of the stairwell. In addition,
having worked in regional museums for nearly twelve years, I have never
heard of such a tax, nor seen reference to one in tax records I have read
while doing research.
Joann
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