But in order that we may not trust to vague impressions, let us set down in one column the number of hides (carucates or sulungs) that we have given to twenty counties and in another column the annual value of those counties in the time of King Edward as calculated by Mr Pearson[1525].
| Hides, Carucates, Sulungs | Value in Pounds | Hides, Carucates, Sulungs | Value in Pounds | ||
| Kent | 1224 | 3954 | Oxford | 2412 | 2789 |
| Sussex | 3474 | 3467 | Gloucester | 2388 | 2855 |
| Surrey | 1830 | 1417 | Worcester | 1189 | 1060 |
| Berkshire | 2473 | 2378 | Huntingdon | 747 | 900 |
| Dorset | 2277 | 2564 | Bedford | 1193 | 1475 |
| Devon | 1119 | 2912 | Northampton | 1356 | 1407 |
| Cornwall | 399 | 729 | Leicester | 2500 | 491 |
| Middlesex | 868 | 911 | Warwick | 1338 | 954 |
| Hertford | 1050 | 1894 | Derby | 679 | 631 |
| Buckingham | 2074 | 1785 | Essex | 2650 | 4079 |
| 33240 | 38652 |
One pound one hide.
No one can look along these lines of figures without fancying that some force, conscious or unconscious, has made for ‘One pound, one hide.’ But we will use another test, which is in some respects fairer, if in others it is rude. The total of the valets or valuits of a county sometimes includes and sometimes excludes the profit that the king derives from boroughs and from county courts; also the rents of his demesne manors are sometimes stated in disputable terms. Therefore from every county we will take eighty simple entries, some from the lands of the churches, some from the fiefs of the barons, and in a large county we will select our cases from many different pages. In each case we set down the number of gelding hides (carucates, sulungs) and the valuit given for the T. R. E.[1526]. Our method will not be delicate enough to detect slight differences; it will only suffice to display any general tendency that is at work throughout England and to stamp as exceptional any shires which widely depart from the common rule, if common rule there be. Using this method we find the values of the hide (carucate, sulung) to have been as follows, our figures standing for pounds and decimal fractions of a pound. We begin with the lowest and end with the highest valuit.
Leicester 0·26, York 0·34, Surrey 0·68, Northampton 0·75, Wiltshire 0·77, Sussex 0·81, Chester 0·82, Warwick 0·84, Somerset 0·85, Buckingham 0·86, Oxford 0·87, Dorset 0·88, Berkshire 0·89, Hereford 0·91, Gloucester 0·99, Lincoln 0·99, Derby 1·00, Huntingdon 1·02, Shropshire 1·02, Bedford 1·09, Hampshire 1·10, Worcester 1·10, Middlesex 1·15, Essex 1·41, Devon 1·52, Hertford 1·69, Cambridge 1·73, Nottingham 1·76, Kent 3·25, Cornwall 3·92.
Equivalence of pound and hide.
Now ‘One pound, one hide’ seems to be the central point of this series, the point of rest through which the pendulum swings. Our experiment has been much too partial to tell us whether a shire is slightly over-taxed or slightly undertaxed; but, unless we have shamefully blundered, it tells us that in some twenty out of thirty counties the aberration from the equivalence of pound and hide will not exceed twenty five per cent.: in other words, the value of the normal hide will not be less than 15 nor more than 25 shillings. Also we have brought our counties into an admirable disorder. We have snapped all bonds of race and of neighbourhood. For example, we see the under-taxed Hampshire in the midst of over-taxed counties; we have divorced Nottingham from Derby and Leicester from Northampton. The one general remark that we can make about the geographical distribution of taxation is that, if East Anglia is under-taxed (and this is likely), then Kent, Essex, Suffolk, Norfolk, Cambridge and Hertford would form a continuous block of territory that is escaping easily.
Cases of under-taxation.
The markedly exceptional cases are the most interesting. First let us look at the worst instances of immunity. Kent. In Kent we seem to see ‘beneficial hidation’ on a gigantic scale; but on the whole, though the evidence is not conclusive, we do not think that this is due to any modern privilege. We can not doubt that for a long time past the Kentish churches have been magnificently endowed, and yet the number of manses and sulungs that their land-books bestow upon them is not very large, and the number attributed to any one place is usually small, perceptibly smaller than the number of hides that will be comprised in a West Saxon charter. If a royal land-book condescends to mention acres (iugera, segetes)[1527] it will almost certainly be a Kentish charter, and we may guess that its acres are already fiscal acres of wide extent. To say more would be perilous. The title-deeds of Christ Church can not be readily harmonized with Domesday Book[1528]; perhaps we ought to add that this is much to their credit; but the documents which come to us from St. Augustin’s and Rochester suggest that the arrangement of sulungs which exists in the eleventh century is ancient, or, at any rate, that the monks knew of no older computation which dealt out these units with a far more lavish hand[1529]. In Kent the churches were powerful and therefore may have been able to preserve a scheme of assessment which unduly favoured a rich and prosperous shire; but we can not be certain that the hide and the Kentish sulung have really had the same starting-point, nor even perhaps that Kent was settled village-wise by its Germanic invaders[1530].
West Wales.