[617.] Columella, ii. 12. The calculation in this passage, how many opera or day-works a farm requires shows striking resemblance to the later manorial system.
[618.] Du Cange, 'Jugatum.'
[619.] See Marquardt, ii. 225 n.
[620.] Meitzen, Ausbreitung, pp. 21 and 33.
[621.] Fœd. vol. i. p. 31. Robertson's Historical Essays, p. 133.
[622.] Diez, p. 150. 'Gabella,' Portuguese, Spanish, and Provençal = tax. French gabelle = salt-tax. Italian 'gabellan,' to tax, from v. b. gifan, Goth. giban.
[623.] See Guérard's Polyptique d'Irminon, i. chap. viii. Also Lehuérou's Institut. Meroving. liv. ii. c. 1; and M. Vuitry's Etudes sur le Régime Financier de la France, Première Etude.
[624.] So Cicero asserted against Verres. The seed, he argued, was fairly to be taken at about a medimnus to each jugerum. Eight medimni of corn per acre would be a good crop; ten would be the outside that under all possible favour of the gods the jugerum could yield. Therefore the tithe ought not to exceed at the highest estimate one medimnus per jugerum. But the tax-gather had taken three medimni per jugerum, and so by extortion had trebled the tithes.—In Verrem, act. ii. lib. iii. c. 47, 48, 49.
[625.] Hygini de Limitibus Constituendis, p. 204.
[626.] Tit. lxii.