pitches nearly vertical and larger in proportion to the upper pitches. In France and Germany, no distinction is made between gambrels and mansards – they are both called "mansards". In the French language, mansarde can be a term for the style of roof, or for the garret living space, or attic, directly within it. Advantages The mansard style makes maximum use of the interior space of the attic and offers a simple way to add one or more storeys to an existing (or new) building without necessarily requiring any masonry. Often the decorative potential of the mansard is exploited through the use of convex or concave curvature and with elaborate dormer window surrounds. One frequently seen explanation for the popularity of the mansard style is that it served as a method of tax avoidance. One such example of this claim, from the 1914 book How to Make a Country Place, reads, "Monsieur Mansard is said to have circumvented that senseless window tax of France by adapting the windowed roof that bears his name." This is improbable in many respects: Mansart was a profligate spender of his clients' money, and while a French window tax did exist, 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 up to the cornice line, making any living space contained in a mansard roof exempt. A 1902 revision of the law permitted building three or even four storeys within such a roof. History and use Early use The style was popularised in France by architect François Mansart (1598–1666). Although he was not the inventor of the style, his extensive and prominent use of it in his designs gave rise to the term "mansard roof", an adulteration of his name. The design tradition was continued by numerous architects, including Jules Hardouin-Mansart (1646–1708), his great-nephew, who is responsible for Château de Dampierre in Dampierre-en-Yvelines. Second Empire The mansard roof became popular once again during Haussmann's renovation of Paris beginning in the 1850s, in an