The assessment was revised every fifteen years at what was called the Indiction.[424]
We have seen that the nominal acreage of the typical holding assigned to the single yoke of two oxen under Roman law on the Continent resembled very closely that of the Saxon yard-land, which also had two oxen allotted with it.[425] [p292]
Analogy of the jugum and centuria to the yard-land and hide.
We have also seen that the twenty-five or thirty jugera of the single yoke were probably fixed as an eighth of the Roman centuria, as the yard-land was the eighth of a double hide.
The common acreage of the centuria was, as we have seen, 200 or 240 jugera. The latter number may be the simple result of the use of the long hundred of 120; or it may have resulted, as suggested above, from the necessity of making the centuria of the free citizen's typical estate divisible into four double holdings of 60 acres, or eight single holdings of 30 acres each.
Be this as it may, the centuria, or typical estate of a free citizen in a regularly constructed Roman colony, seems to have stood to the single or double holding of the common and often semi-servile settler in the same arithmetical relation as the Saxon larger hide of 240 acres did to the yard-land.[426]
We have, then, two kinds of holdings:—
1. The one or more centuriæ embraced in the [p293] latifundia or villas of the large landowners, which, however, when tilled by their coloni, and not by slaves, might well be subdivided into holdings of sixty or thirty acres each.
2. The double and single holdings of the smaller settlers on the 'ager publicus' of fifty or sixty and twenty-five or thirty acres each.
And we may conclude that the system of taxation called the 'jugatio' was founded upon these facts, though in order to equalise its burden the assessment of an estate or a territory in juga became, under Diocletian, a hypothetical assessment, corresponding no longer with the actual number of yokes, just as the Saxon hide ad geldam, at the date of the Domesday Survey, no longer corresponded with the actual carucate ad arandum.